16. Section 24 of the principal enactment, as last amended by Law No. 1 of 1974, is hereby further amended as follows : -
| (1) in paragraph (f) of that section, by the substitution for the expression " commencing on or after April 1, 1971, ' , of the expression " commencing on or after April 1, 1971, but not after April 1, 1974," ; and |
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| (2) by the addition, at the end of that section, of the following new paragraphs : -
| | " (g) the provisions of Part VI of the Second Schedule to this Act shall, in their application to that individual for the year of assessment commencing on April 1, 1975, have effect as if each of the sums mentioned in that Part of that Schedule, or the aggregate of the sums computed in the manner mentioned in subsection (4) of section 23A, as the case may be, were reduced in the proportion which the number of days during which he is resident bears to the number of days in such preceding year, | | |
| | (h) the provisions of Part VII of the Second Schedule to this Act shall, in their application to that individual for any year of assessment commencing on or after April 1, 1976, have effect as if each of the sums mentioned in that Part of that Schedule, or the aggregate of the sums computed in the manner mentioned in subsection (4) of section 23A, as the case may be, were reduced in the proportion which the number of days during which he is resident bears to the number of days in such preceding year." . | | |
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Sri Lanka Consolidated Acts