Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 63 of 1992) - Sect 7

Insertion of new section 15A in the principal enactment

7. The following section is hereby inserted immediately of new after section 15, and shall have effect as section 15A of the principal enactment : "
15A. The profits and income, not being profits and income arising in, or derived from, Sri Lanka of any resident guest, shall be exempt from income tax for a period of five years reckoned from the commencement of the year of the assessment in which such resident guest is registered under any resident guest scheme approved by the Government:

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