13. Section 31 of the principal enactment is hereby amended as follows : -
| (1) in subsection (2) of that section-
| | (a) in paragraph (h) of that subsection, by the substitution, for the words "any premia paid ", of the words " any premia paid for any year of assessment commencing on or before April 1,1983"; | | |
| | (b) by the insertion; immediately after paragraph (hh) of that subsection, of the following paragraph: -
| | | " (hhh) any premia paid for any year of assessment commencing on or after April 1,1984, being premia which has accrued due for payment
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| (a) in respect of any policy issued outside Sri Lanka after July 4, 1957, or |
| (b) for the purchase of an annuity outside Sri Lanka after July 4, 1957;"; and |
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| | (c) by the insertion, immediately after paragraph (n) of that subsection, of the following paragraph:-
| | | "(o) for any year of assessment commencing on or after April 1, 1983, any amount spent by an individual in connection with the education outside Sri Lanka of an unmarried child under twenty-five years of age, such education being
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| (2) in subsection (7) of that section, by the substitution for the words "in paragraph (d)",of the words" in paragraphs(d) and (m)"; and |
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| (3) the amendment made by subsection (2) of this section shall be deemed to have come into force on June 24, 1980. |
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Sri Lanka Consolidated Acts