Inland Revenue (Amendment) Act (No. 63 of 1992)

Sri Lanka Consolidated Acts

Amendment of section 30 of the principal enactment

14. Section 30 of the principal enactment is hereby amended as follows : "

(1) in subsection (1) of that section"

	(i) by the substitution, in paragraph (aaaa) of that subsection, for the words and figures "any year of assessment commencing on or after April 1, 1986, and ", of the words and figures " any year of assessment commencing on or, after April 1, 1986 but prior to April 1, 1992;";

(ii) by the insertion, immediately after paragraph (aaaa)of: that subsection, of the following paragraph : "

" (aaaaa) an allowance of forty-two thousand rupees in respect of any year of assessment commencing on or after April 1, 1992,

	(iii) by the substitution in the proviso to that subsection, for the words " or paragraph (aaa), or paragraph (aaaa) in ascertaining", of the words "or paragraph (aaa), or paragraph (aaaa), or paragraph (aaaaa) in ascertaining" ; and

(2) in subsection (2) of that section"

	(i) by the substitution, in paragraph (e) of the first proviso to that subsection for the words and figures, " any year of assessment commencing on or after April 1, 1986 ", of the words and figures', " any year of assessment commencing on or after April 1, 1986, but prior to April 1, 1992 ;" ;

(ii) by the addition immediately after paragraph (e) of the first proviso to that subsection of the following paragraph : "

" (f) an allowance of forty-two thousand rupees in respect of any year of assessment commencing on or after April 1, 1992 ; ";

	(iii) by the substitution, for the second proviso to that subsection, of the following proviso: "