15. Section 31 of the principal enactment is hereby amended as follows:-
| (1) in subsection (2) of that section"
| | (a) in paragraph (d) of that subsection by the substitution, for the words, "in approved undertaking other than an approved undertaking referred to in paragraph (q) : ", of the words " in an approved undertaking referred to in paragraph (q) : | | |
| | (b) an paragraph (ee) of that subsection"
| | | (i) by the substitution in sub-paragraph (i) of that paragraph for the words and figures, "any loan granted on or after April 1, 1989, for the construction ", of the words and figures," any loan granted on or after April 1, 1989, but prior to April 1, 1994, for the construction "; and |
| (ii) by the substitution' in sub-paragraph (ii) of that paragraph for the words and figures, "entered into, on or after April 1, 1989, in respect of", of the words and figures " entered into, on or after April 1, 1989, but prior to April 1, 1994, in respect of " ; |
|
| | (c) by the substitution, in paragraph (ff) of that subsection, for the words and figures " on or after April 1, 1989, of the first house ", of the words and figures, "on or after April 1, 1989 but prior to April 1,1994, of the first house" ; | | |
| | (d) by the substitution, in paragraph (gg) of that subsection, for the words and figures "on or after April 1, 1989 of either the first house ", of the words and figures, " on or after April 1, 1989, but prior to April 1, 1994, of either the first house " ; | | |
| | (e) by the substitution, in paragraph (hh) of that subsection, for the words "any premia paid by an individual", of the words and figures " any premia paid prior to April 1,1992 by an individual"; | | |
| | (f)by the substitution, in paragraph(hhh) of that subsection, for the words and figures " any premia paid for any year of assessment commencing on or after April 1, 1984, being premia", of the words and figures " any premia paid for any year of assessment commencing on or after April 1, 1984, but prior to April 1, 1992 being premia"; | | |
| | (g) by the substitution, in paragraph (j) of that subsection, for the words, " any sum expended by an individual", of the words and figures " any sum expended, prior to April 1, 1992, by an individual" ; | | |
| | (h) by the substitution, in paragraph (11) of that subsection, for the words and figures " at a cost not exceeding one million rupees on or after April 1, 1989, or in the purchase at a cost not exceeding one million rupees on or after April 1, 1939,", of the words and figures " at a cost not exceeding one million rupees on or after April 1, 1989, but prior to April 1, 1994, or in the purchase at a cost not exceeding one million rupees on or after April 1, 1989, but prior to April 1,1994, " ; | | |
| | (i) by the substitution, in paragraph (n) of that subsection, for the words "as having been spent by a person ", of the words and figures " as having been spent prior to April 1, 1992, by a person " ; | | |
| | (j) by the substitution, in paragraph (a) of that subsection, for the words and figures "on or. after April 1, 1983, any amount", of the words and figures "on or after April 1, 1983, but prior to April 1, 1992, any amount" ; | | |
| | (k) by the substitution, in paragraph (p) of that subsection, for the words and figures " in any year of assessment commencing on or after April 1, 1987, as medical expenses ", of the words end figures "in any year of assessment commencement on or after April 1, 1987, but prior to April l, 1992, as medical expenses " ; | | |
|
|
| (2) in paragraph (iii) of subsection (5D) of that section by the substitution, for the words, " in respect of any qualifying payment", of the words " in respect of all qualifying payments " ; |
|
| (3) in subsection (6) of that section, by the substitution, for all the words and figures from, " The amount of any " to " which cannot be deducted from", of the following; " |
|
| (4) in paragraph (b) of subsection (9) of that section-
| | (a) by the substitution, in sub-paragraph (i) of that paragraph for the words, " and which is approved by the Minister by notice published in the Gazette ; or", of the words . and figures "and which is approved by the Minister by notice published in the Gazette prior to April 1, 1992 ; or"; | | |
| | (b) by the substitution for sub-paragraph (ii) of that paragraph of the following sub-paragraph : "
| | | " (ii) which has been approved by the Greater Colombo Economic Commission prior to April 1, 1992, and with which an agreement has been entered into, in consequence of such approval prior to September 1, 1992 by the Greater Colombo Economic Commission under section 17 of the Greater Colombo Economic Commission Law, No. 4 of 1978 ; ". |
|
|
|
|
Sri Lanka Consolidated Acts