30. Section 54 of the principal enactment is hereby amended in subsection (1) of that section, by the repeal of paragraphs (d) and (e) of that subsection and the substitution, of the following paragraphs therefor:
| " (d) to a charity which is an approved charity within the meaning of section 31 (9) of this Act, or section 16A of the Inland Revenue Act, No. 4 of 1963 or to any institute, foundation or commission referred to in paragraph (k) of subsection (2) of section 31, each such gift being over one thousand rupees in value, subject to a maximum of five hundred thousand rupees in value for the lifetime of such individual in respect of gifts made on or after July 18, 1958; |
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| (e) to the Government or to any local authority or to any Higher Educational Institution, established or deemed to be established under the Universities Act, No. 16 of 1978;". |
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Sri Lanka Consolidated Acts