2. Section 4 of the Inland Revenue Act, No. 28 of 1979 as amended by Act, No. 14 of 1984 (hereinafter referred to as the "principal enactment") is hereby further amended in subsection (I) as follows :
| (1) in paragraph (c) of that subsection, by the addition, immediately after sub-paragraph (iv), of that paragraph, of the following sub-paragraph:
| | "(v) any sum paid from the Employees' Trust Fund established by the Employees' Trust Fund Act, No 46 of 1980. " ; | | |
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| (2) in the proviso to paragraph (d) of that subsection
| | (i) by the substitution in sub-paragraph (i) of that proviso, for the words and figures "any year of assessment commencing on or before April 1, 1983, and", of the words and figures "any year of assessment commencing on or before April 1, 1983;"; | | |
| | (ii) by the substitution in sub-paragraph (ii) of that proviso, for the words and figures "any year of assessment commencing on or after April 1, 1984", of the words and figures "any year of assessment commencing on or after April 1,1984 but prior to April 1,1997 ; and"; and | | |
| | (iii) by the addition immediately after sub-paragraph (ii) of that proviso of the following sub - paragraph :
| | | "(iii) one hundred and twenty thousand rupees, for any year of assessment commencing on or after April 1,1997;". |
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Sri Lanka Consolidated Acts