22. Section 99 of the principal enactment as amended by Act, No. 16 of 1996 is hereby further amended by the repeal of subsection (1) of that section and the substitution therefor, of the following subsection :
| '(1) Every employer who employs
| | (a) an individual who receives remuneration in excess of twelve thousand rupees per mensum or one hundred and forty four thousand rupees per annum; or | | |
| | (b) any non-resident individual receiving remuneration for services rendered in Sri Lanka in excess of eighty five rupees per mensum or one thousand rupees per annum ;and | | |
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Sri Lanka Consolidated Acts