18, Section 67 of the principal enactment is hereby amended by the repeal of subsections (2), (3) and (4) of that section, and the substitution therefor, of the following subsections:
| " (2) An individual who is physically present in Sri Lanka for one hundred and eighty three days or more during any year of assessment shall be deemed to be resident in Sri Lanka throughout that year of assessment. |
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| (3) An individual who has been deemed resident for two or more consecutive years of assessment shall be deemed to be resident until such time as he is continuously absent from Sri Lanka for an unbroken period of three hundred and sixty five days. When such person is so absent, he shall, notwithstanding the provisions of subsection (2), be deemed to be nonresident from the commencement of the year of assessment in which such absence commences. |
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| (4) Where, but for his presence in Sri Lanka for any period or periods not exceeding in the aggregate thirty days, a person would have been deemed under subsection (3) to have been non-resident, such period or periods not exceeding thirty days shall be treated as if it or they had been spent by him outside Sri Lanka. ". |
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Sri Lanka Consolidated Acts