13. Section 44 of the principal enactment, as last amended by Act No. 31 of 1971, is hereby further amended as follows: -
| (1) by the repeal of subsection (2) of that section and the substitution therefor, of the following new subsection: -
| | " (2) Subject to the provisions of subsection (2b) and subsection (4b), where in the case of a married woman the marriage subsists during part only of a year preceding any year of assessment,-
| | | (a) the provisions of Chapter V shall apply only to such part of the wife's assessable income for that year of assessment as bears to the whole of such income the same proportion as the number of days in the period during which the marriage subsists in the year preceding that year of assessment bears to the total number of days in the year preceding that year of assessment: |
| (b) the provisions of Chapter VII shall apply only to such part of the wife's net wealth for that Tear of assessment as bears to the whole of such wealth the same proportion as the number of days in the period during which the marriage subsists in the year preceding that year of assessment bears to the total number of days in the year preceding that year of assessment: |
| (c) the aforesaid provisions shall not apply to any source of profits or income or net wealth, as the case may be, which is not a source of profits or income or net wealth of the wife during that part of the year for which the marriage subsists.": and |
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| (2) by the repeal of subsection (4) of that section and the substitution therefor, of the following new subsection: -
| | " (4) Subject to the provisions of subsection (2b) and subsection (4b), where in the case of a married woman, the marriage is on a date after the first day of April in the year preceding any year of assessment or the marriage subsists for part only of that preceding year, then, as the case may be, she shall-
| | | (a) for such period of the preceding year commencing on the first day of April and ending on the date of the marriage, if prior to that date she was an individual not included in a family, or |
| (b) for such period in that preceding year during which the marriage does not subsist, |
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Sri Lanka Consolidated Acts