14. Section 24 of the principal enactment is hereby amended as follows: -
| (1) by the substitution, for paragraph (h) of that section, of the following new paragraph: -
| | " (h) the provisions of Part VII of the Second Schedule to this Act shall, in their application to that individual for the year of assessment commencing on April 1, 1976, and for the immediately succeeding year of assessment, 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;"; and | | |
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| (2) by the addition, at the end of that section, of the following new paragraph : -
| | " (i) the provisions of Part VIII 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, 1978, 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