13. Section 32 of the principal enactment as amended by Act. No. 10 of 2002 is hereby further amended in the proviso to subsection (2) of that section by the substitution for the words "such sum shall be treated as a capital gain.", to the end of that proviso of the following :- ''such sum "
| (i) is a capital gain within the meaning of this Act which is chargeable with tax at the rate of a maximum of twenty five per centum for any year of assessment commencing prior to April 1, 2002 ; |
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| (ii) is income from employment which shall be chargeable with tax at the appropriate rate specified in the First Schedule for any year of assessment commencing on or after April 1, 2002". |
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Sri Lanka Consolidated Acts