8. Section 24 of the principal enactment is hereby amended in subsection (1) of that section as follows :
| (1) by the insertion, immediately after paragraph (c) of that subsection of the following paragraph:
| | " (cc) any expenditure incurred on or after April 1, 1993 in travelling outside Sri Lanka in connection with any undertaking of operating any hotel for tourists other than the expenditure incurred in travelling outside Sri Lanka solely in carrying out a programme, approved by the Ceylon Tourist Board established by the Ceylon Tourist Board Act, No. 10 of 1966, for the promotion of tourism in Sri Lanka;"; | | |
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| (2) in paragraph (f) of that subsection, by the substitution, for the words " cost of advertisement in connection with ", of the words and figures " cost of advertisement, incurred before April 1, 1993, in connection with "; |
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| (3) in paragraph (q) of that subsection, by the substitution, for the words and figures " entered into by him on or after April 1, 1987, in any year ", of the words and figures " entered into by him on or after April 1, 1987 but prior to April 1, 1993, in any year "; |
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| (4) by the insertion immediately after paragraph (q) of that subsection, of following paragraph:
| | " (qq) such part of the rental paid by him under any agreement entered into by him on or after April 1, 1993, in any year in respect of
| | | (i) any plant, machinery, fixtures or equipment other than plant, machinery, fixtures or equipment referred to in sub-paragraph (ii) as is in excess of an amount equal to one-third of the total rental payable under such agreement; and |
| (ii) any motor vehicle, lorry, bus, tractor, trailer or office furniture, as is in excess of an amount equal to one-sixth of the total rental payable under such agreement; " ; |
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Sri Lanka Consolidated Acts