2. Section 3 of the Inland Revenue Act, No. 4 of 1963, (hereinafter referred to as the " principal enactment ") is hereby amended in subsection (4) of that section by the substitution, for sub-paragraph (v) of paragraph (a) of that subsection, of the following new sub-paragraph: -
| " (v) for any year of assessment ending prior to April 1, 1965, any other allowance granted in respect of employment, whether in money or otherwise, other than an allowance for travelling, and for any year of assessment commencing on or after April 1, 1965, any other allowance granted in respect of employment whether in money or otherwise, other than an allowance for travelling or entertainment granted by the Government of Sri Lanka: |
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Sri Lanka Consolidated Acts