23. Section 31 of the principal enactment is hereby amended in subsection (2) of that section
| (a) by the substitution, in paragraph (b) of that subsection, for the words " to a local authority, to a fund ", of the words and figures "to a local authority, to any Higher Educational Institution established or deemed to be established under the Universities Act, No. 16 of 1978, to a fund "; and |
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| (b) by the addition, at the end of sub-paragraph (v) of paragraph (k) of that subsection, of the following sub-paragraphs,:
| | " (vi) the Institute of Fundamental Studies, Sri Lanka, established by the Institute of Fundamental Studies, Sri Lanka, Act, No. 55 of 1981; | | |
| | (vii) the International Winged Bean (Dambala) Institute, established by the International Winged Bean (Dambala) Institute Act, No. 7 of 1982 ; " ; | | |
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| (c) by the substitution, for paragraph (I) of that sub- section of the following new paragraph :
| | " (l) any amount spent by a person in constructing any house or flat or the cost of purchase of any unit of residential accommodation constructed with the approval of the Urban Development Authority (established by the Urban Development Authority Law, No. 41 of 1978) and comprised in a registered Condominion Property within the meaning of the Apartment Ownership Law, No. 11 of 1973, if
| | | (i) such house, flat or unit is for occupation as a dwelling house by any member of the staff employed by such person, |
| (ii) the floor area of such house, flat or unit does not exceed two thousand square feet, and |
| (iii) no allowance is deductible under sub-paragraph (i) of paragraph (b) of subsection (1) of section 23 or paragraph (f) of subsection (1) of section 23 in respect of such house, flat or unit;".; and |
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| (d) by the addition, at the end of that subsection, of the following: |
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Sri Lanka Consolidated Acts