3. Section 9 of the principal enactment is hereby amended in subsection (1) of that section as follows :
| (1) in paragraph (b) of that subsection, by the substitution, for the words " the official emoluments of", of the words and figures " for any year of assessment ending on or before March 31, 1993, the official emoluments of" ; |
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| (2) by the insertion immediately after paragraph (b) of that subsection of the following paragraphs:
| | "(bb) for any year of assessment commencing on or after April 1, 1993, the official emoluments, of any person, or any profits from employment referred to in paragraph (c) of section 4(1) paid to
| | | (i) any individual out of the Consolidated Fund; |
| (ii) any employee of any public corporation being a public corporation which pays such emoluments or such pension or such profits from employment wholly or partly out of the sums voted annually by Parliament to such corporation from the Consolidated Fund ; |
| (iii) the Governor for any Province appointed under Article 154B of the Constitution ; |
| (iv) any member of any Provincial Council; |
| (v) any employee of any Provincial Council or to any officer of any Provincial Public Service ; |
| (vi) any member of any local authority ; |
| (vii) any employee of any local authority; |
| (viii) any employee of any University which is established or deemed to be established by the Universities Act, No. 16 of 1978 ; |
| (ix) any employee of the Institute of Policy Studies of Sri Lanka, established by the Institute of Policy Studies of Sri Lanka Act, No. 53 of 1983 ; |
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| | (bbb) for any year of assessment commencing on or after April 1, 1993, any such pension or any such profits from employment referred to in paragraph (c) of section 4(1) as are received by any individual in respect of past services performed by such individual or by any other individual, whether before or after the commencement of this Act, as an employee of any public corporation other than any public corporation referred to in sub-paragraph (ii) of paragraph (bb) ;". | | |
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Sri Lanka Consolidated Acts