9. The following new section is hereby inserted, immediately after section 1 5A, and shall have effect as section 15B of the principal enactment;
| 15B
| | (1) The profits and income of any resident guest
| | | (a) not being profits and income arising in or, derived from Sri Lanka; and |
| (b) accruing from moneys lying to his credit in any account opened by him in a commercial bank for the deposit of sums remitted to him in foreign currency from any country outside Sri Lanka, |
|
| | (2) For the purpose of this section "resident guest" means a person to whom a tax exemption has been granted under the Resident Guest (Tax Exemption) Act, No. 6 of 1979,'. | | |
|
|
|
Sri Lanka Consolidated Acts