Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 40 of 1981) - Sect 10

Amendment of section 23 of the principal enactment

10. Section 23 of the principal enactment, as amended by Act, No. 24 of 1980, is hereby further amended in subsection (1) of that section as follows:
(1) by the substitution in sub-paragraph (ii) of paragraph (b) of that subsection for the words ;and figures" in paragraph (a) of section ,16 ", of the words and figures" in paragraph (a) of, section 16 or section 16A or section 16B" ;
(2) by the substitution in sub-paragraph (i) (a) of paragraph (d) of that subsection, for the words and figures" referred to in section 16 ", of the words and figures " referred to in section 16 or section 16A or section 16B " ;
(3) by the substitution in sub-paragraph (ii) of paragraph (n) of that subsection, for the words" of employment or vice versa; and ", of the words "of employment or vice versa; " ;
(4) by the substitution in paragraph (0) of that subsection, for the words" formation of that company. ", of the words" formation of that company; and"; and
(5) by the insertion, immediately after paragraph (o) of that subsection, of the following new paragraph:
" (p) the expenditure incurred by such person in operating a. motor coach used for transporting employees of such person to, and from their place of work. " .


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