Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 24 of 1980) - Sect 26

Amendment of section 67 of the principal enactment

26 Section 67 of the principal enactment is hereby amended, by the addition at the end of that section, of the following subsection : "
"(7) An Individual who is not a citizen of Sri Lanka and who is employed in Sri Lanka shall, notwithstanding the provisions of the preceding subsections, be deemed to be non-resident for a period of three years calculated from the date on which he commences employment in Sri Lanka,".


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