Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 16 of 1996) - Sect 9

Assessment of section 30 of the principal enactment

9. Section 30 of the principal enactment is hereby amended as follows :-
(1) In subsection (1) of that section-
(a) by the substitution, in paragraph (aaaaaa) of the subsection, for the words and figures "any year of assessment commencing on or after April 1, 1995, and", of the words and figures "the year of assessment commencing on April 1, 1995 ;';
(b) by the insertion, immediately after paragraph (aaaaaa) of that subsection, of the following paragraph :-
"(aaaaaa) an allowance of one hundred thousand rupees in respect of any year assessment commencing on or after April 1, 1996, and" ; and
(c) by the substitution in the proviso to that sub-section for the words "or paragraph (section or paragraph (aaaaaa) in ascertaining ' the words "or paragraph (aaaaa) or paragraph (aaaaaa)or paragraph (aaaaaaa) in ascertaining.
(2) In subsection (2) of that section-
(a) in the first proviso to that subsections-
(i) by the substitution, in paragraph (g) of the proviso, for the words and figures "or year of assessment commencing on or after April 1, 1995:", of the words and' figures the year of assessment commence on April 1, 1996.
(ii) by the insertion, immediately after paragraph (g) of that proviso, of the following paragraph :-
(b) in the second proviso to that subsection-
(i) by the substitution, in sub-paragraph (ii) of that proviso, for the words and figures an year of assessment commencing on or after April 1, 1992, but prior to April 1. 1995: and ", of the words and figures " an year of assessment commencing on or after April I, 1992, but prior to April 1, 1995 ;";
(ii) by the substitution in sub-paragraph (iii) of that proviso, for the words and figures " an year of assessment commencing on or after April 1.1995." of the words and figures " the year of assessment commencing on April 1, 1995, and ", and
(iii) by the addition, immediately alter sub-paragraph (iii) of that proviso, of the following new sub-paragraph :-
"(iv) one hundred thousand rupees, where such year of assessment is an year of assessment commencing on or after April 1, 1996; ".

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