Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 4 of 1963) - Sect 79

Relief in respect of allowances granted to Ministers, Senators and Members of the House of Representatives. [ 34 (1). 18 of 1965.]

73.
(1) The succeeding provisions of this section shall apply to Ministers, Senators, and Members of the House of Representatives.
(2) In the case of the person holding for the time being the office of Prime Minister-
(a) the rental value of the place of residence provided,
(b) the entertainment allowance paid, and
(c) a sum of three hundred rupees out of the monthly remuneration paid,
(3) In the case of a person holding for the time being the office of a Minister (other than Prime Minister), the entertainment allowance, and a sum of three hundred rupees out of the monthly remuneration, paid to such person by the Government of Ceylon shall not be taken into consideration in ascertaining the profits and income arising to such person from that office.
(4) In the case of the person holding for the time being the office of Speaker of the House of Representatives-
(a) the rental value of the place of residence provided to such person;
(b) each of the following allowances paid to such person:-
(i) the entertainment allowance,
(ii) the allowance for the maintenance of the staff for such residence,
(iii) the allowance for the maintenance of the official conveyance, and
(iv) the travelling allowance; and
(c) a sum of three hundred rupees out of the monthly remuneration paid to such person,
(5) In the case of a person holding for the time being the office of President of the Senate-
(a) the entertainment allowance,
(b) the allowance for the maintenance of the official conveyance, and
(c) a sum of three hundred rupees out of the monthly remuneration,
(6) In the case of any person holding for the time being the office of Deputy President of the Senate or the office of Deputy Speaker of the House of Representatives or the office of Deputy Chairman of Committees of the House of Representatives, the clerical allowance, the travelling allowance, and a sum of three hundred rupees out of the monthly remuneration, paid to such person by the Government of Ceylon shall not be taken into consideration in ascertaining the profits and income of such person from that office.
(6A) In the case of a person holding for the time being the office of Parliamentary Secretary, a sum of three hundred rupees out of the monthly remuneration paid to such person by the Government of Ceylon shall not be taken into consideration in ascertaining the profits and income arising to such person from that office.
(7) In the case of any person who is a Senator (other than the President or the Deputy President or a Minister or a Parliamentary Secretary), the clerical allowance and the travelling allowance paid to him by the Government of Ceylon shall not be taken into consideration in ascertaining the profits and income of such person in his capacity as a Senator.
(8) In the case of any person who is a member of the House of Representatives (other than the Speaker, Deputy Speaker or Deputy Chairman of Committees or a Minister or a Parliamentary Secretary), the clerical allowance and the travelling allowance and one-half of the amount of the other allowances paid to such person by the Government of Ceylon shall not be taken into consideration in ascertaining the profits and income of that person in his capacity as such member.
* The amendment made in section 72 by subsection (1) of section 33 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963-See section 33 (2) of Act No. 18 of 1965. The amendments made in section 73 by subsection (1) of section 34 of Act No. 18 of 1965 shall be deemed to have come into force on March 30, 1963-See section 34 (2) of Act No. 18 of 1965.


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