| (1) in subsection (1) of that section -
|
| (a) by the repeal of sub-paragraph (iii) of paragraph (a) of that subsection and the substitution therefor, of the following sub-paragraph:
| | | " (iii) in respect of the year of assessment commencing on April 1. 1984, at the appropriate rates specified in Part IIA of the First Schedule to this Act ;" ; |
|
|
| (b) by the insertion immediately after sub paragraph (iii) of that paragraph of the following sub-paragraph:
| | | " (iv) in respect of any year of assessment commencing on or after April 1. 1985, at the appropriate rates specified. in Part IIB of the First Schedule to this Act ;"; and |
|
|
| (c) by the repeal of sub-paragraphs (i) and (ii) of the proviso to subsection (1) of that section and the substitution therefor, of the following sub paragraphs :
| | | " (i) twelve thousand rupees in respect of the year of assessment commencing on April 1, 1980, and for the three years of assessment immediately succeeding that year of assessment; |
| (ii) eighteen thousand rupees for the year of assessment commencing on April I, 1984; and |
| (iii) twenty-four thousand rupees for any year of assessment commencing on or after April I, 1985."; and |
|
|
| (2) by the repeal of sub-paragraph (ii) of subsection (2) of that section and the substitution therefor of the following sub-paragraphs: -
| | | "(ii) Part II of the First Schedule to this Act in respect of the year of assessment commencing on April I, 1980, and for the next three years of assessment immediately succeeding that year of assessment; or . |
| (iii) Part IIA in respect of the year of assessment commencing on April 1, 1984; or |
| (iv) Part II B in respect of any year of assessment commencing on or after April 1, 1985.". |
|
|
Sri Lanka Consolidated Acts