3. Section 9 of the principal enactment is hereby amended in subsection (1) of that section as follows ;
(1) by the substitution in paragraph (h) of that sub- section, for the words "World Tourism Organization ; ", of the words " World Tourism Organization, the International Irrigation Management Institute, or the Colombo Plan Bureau ; "; and |
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(2) by the repeal of paragraph (k) of that subsection, and the substitution of the following paragraph therefor:
| | " (k) the emoluments earned, or the pension arising, in any year of assessment, in foreign currency, by or to, any individual resident in Sri Lanka in respect of
| | | (a) services rendered by him in that year of assessment; or |
| (b) past services rendered by him or his spouse, |
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