16. Section 54 of the principal enactment, as amended by Act No. 31 of 1971, is hereby further amended as follows: -
| (1) by the repeal of subsection (7) of that section and the substitution therefor, of the following new subsection: -
| | "(7) Where an individual arrives in Sri Lanka in any year of assessment commencing on or after April 1, 1970, and carries on or exercises any employment in that year of assessment or in the year following that year of assessment, the Commissioner may direct that such individual shall be deemed to have been resident for the whole or a part the year preceding each of the aforesaid years of assessment or any one of those years for the purpose of granting such, relief as the circumstances of the case may require. "; and | | |
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| (2) by the addition, at the end of that section, of the following new subsections: -
| | " (8) Where an individual leaves Sri Lanka in any year of assessment commencing on or after April 1, 1970, his profits and income from employment arising in or derived from any place outside Sri Lanka during the period commencing on the date on which he leaves Sri Lanka and ending on the thirty-first day of March of the year of assessment immediately succeeding the year of assessment in which he leaves Sri Lanka shall be exempt from income tax unless he is deemed to be, or becomes, resident in Sri Lanka at any time during that period. | | |
| | (9) An individual who is employed in a Ceylon ship, within the meaning of the Merchant Shipping Act, No. 52 of 1971, shall, for the purposes of this Act, be deemed to be resident in Sri Lanka during the period he is so employed:
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Sri Lanka Consolidated Acts