2. Section 5 of the Inland Revenue Act, No. 4 of 1963, hereafter in this Act referred to as the " principal Act ", is hereby amended in subsection (1) of that section as follows: -
| (a) by the insertion, immediately after paragraph (c) of that sub-section, of the following new paragraph:-
| | " (cc) the profits and income of the Ceylon Tea Board established under the Ceylon Tea Board Act, No. 15 of 1970;"; | | |
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| (b) by the insertion, immediately after paragraph (dd) of that sub-section (inserted therein by Act No. 18 of 1965), of the following new paragraph:-
| | " (ddd) the profits and income of the Ceylon National Library Services Board established under the Ceylon National Library Services Board Act, No. 17 of 1970;"; | | |
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| (c) by the insertion, immediately after paragraph (s) of that sub-section, of the following new paragraph: -
| | " (ss) any sum received on or after April 1, 1970, by an informer who is not employed in the public service as a reward under any scheme for the payment of rewards by a Government institution;"; | | |
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| (d) by the insertion, immediately after paragraph (t) of that sub-section, of the following new paragraphs: -
| | "(tt) the income accruing to any person from moneys lying to his credit in a special account opened by him or on his behalf in a commercial bank with the approval of the Central Bank of Ceylon for the deposit, in accordance with the conditions imposed by the Central Bank of Ceylon, of sums obtained by him by the exchange of foreign currency held by him outside Ceylon; | | |
| | (ttt) the income accruing to any person from any investment made by him, with the approval of the Central Bank of Ceylon and in accordance with the conditions imposed by such Bank, with moneys lying to his credit in any such special account as is referred to in paragraph (tt); "; | | |
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| (e) by the substitution, for paragraph (v) of that sub-section, of the following paragraph: -
| | " (v) any sum paid to any person under the Rubber Replanting Subsidy Act as a subsidy out of the Rubber Replanting Subsidy Fund established under that Act;"; and | | |
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| (f) by the insertion, immediately after paragraph (w) of that sub-section, of the following new paragraph: -
| | " (ww) any sum paid to any person under the Ceylon Tea Board Act, No. 15 of 1970, as a grant out of the Central Tea Fund established under that Act; | | |
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Sri Lanka Consolidated Acts