2. Section 9 of the Inland Revenue (hereinafter referred to as the " principal enactment ") is hereby amended in subsection (1) of that section as follows:-
| (1) in paragraph (b) of that subsection by the substitution for all the words and figures from " and any such pension " to the end of that paragraph, of the following:-
| | "(viii) an employee of a Regional Rural Development Bank, established under the Regional Rural Development Banks Act, No. 15 of 1985, and any such pension, or any such profits from employment referred to in paragraph (c) of section 4, as are received by any person in respect of past services performed by such person or by any other person, whether before or after the commencement of this Act, as an officer or employee referred to in items (i), (ii), (iii), (iv), (v), (vi), or (viii) ; " ; and | | |
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| (2) by the repeal of pub-paragraph (i) of paragraph (1) of that subsection, and the substitution of the following sub-paragraph therefor :-
| | " (i) profits and income from employment not exceeding"
| | | (a) thirty thousand rupees, in any year of assessment commencing on or after April 1, 1979 but prior to April 1, 1986. and |
| (b) forty-two thousand rupees, in any year of assessment commencing on or after April 1. 1986 ; and ". |
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Sri Lanka Consolidated Acts