8. Section 17 of the principal Act, as amended by Act No. 18 of 1965, is hereby further amended in sub-section (3) of that section as follows: -
| (a) in paragraph (d) of that sub-section, by the insertion, immediately after the figures "1954" of the word "or"; |
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| (b) by the insertion, immediately after paragraph (d) of that sub-section, of the following new paragraph: -
| | "(e) any sum paid on or after April 1, 1967, from a regulated provident fund to an employee (other than such part of that sum as represents his contributions to that fund, and such part of that sum as represents the contributions made by the employer to that fund prior to April 1, 1968, and the interest which accrued on such contributions made by the employer if, but only if, in respect of such contributions made by the employer and the interest which accrued on such contributions made by the employer, tax at the rate of fifteen per centum has been paid by the employer), "; | | |
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| (c) by the substitution, in the third proviso to that sub-section, for the words " no tax shall be so chargeable on such excess. ", of the following: - |
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| (d) by the substitution, for the figures " 27, 67 " of the figures "13, 27, 66, 67". |
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Sri Lanka Consolidated Acts