13. Section 17 of the principal enactment is hereby amended by the repeal of subsection (3) of that section and the substitution therefor of the following new subsection: -
| " (3) Where in consequence of the inclusion in the statutory income of an individual of -
| | (a) a sum received in commutation of a pension, or | | |
| | (b) a sum received in commutation of an annuity-referred to in section 16E, or | | |
| | (c) a sum refunded under section 46 (1) or section 49 of the Widows' and Orphans' Pension Fund Ordinance or under any regulation relating to any Widows' and Orphans' Pension Fund or Scheme established for the Local Government Service which corresponds to the said section 46 (1) or section 49, or | | |
| | (d) a sum received as a retiring gratuity, or | | |
| | (e) any sum received on or after April 1, 1968, as compensation for loss of office or employment, or | | |
| | (f) a sum paid to him, at the time of his retirement from any employment, from a provident fund approved by the Commissioner-General other than such part of that sum as represents his contributions to that provident fund made after April 1, 1954, or | | |
| | (g) any sum paid on or after April 1, 1967, from a regulated provident fund to an employee (other than such part of that sum as represents his contributions to that fund, and such part of that sum as represents the contributions made by the employer to that fund prior to April 1, 1968, and the interest which accrued on such contributions made by the employer if, but only if, in respect of such contributions made by the employer and the interest which accrued on such contributions made by the employer, tax at the rate of fifteen per centum has been paid by the employer), | | |
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Sri Lanka Consolidated Acts