17. Section 31 of the principal enactment is hereby amended in subsection (1) of that section as follows : -
| (1) by the insertion, immediately after paragraph (b) of that subsection, of the following new paragraph :-
| | " (bb) being an year of assessment in the year preceding which he was not resident in Sri Lanka or being any one of the three years of assessment next succeeding the first-mentioned year of assessment, the moneys lying to his credit in foreign currency in any such account as is referred to in paragraph (uc) of subsection (1) of section 5; "; and | | |
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| (2) by the substitution, for paragraph (p) of that subsection, of the following new paragraph :-
| | " (p) any jewellery belonging to him, or if he is the head of a family, any jewellery belonging to him and the members of his family, subject to a maximum of twenty-five thousand rupees in value where that year of assessment commences prior to April 1, 1978, and subject to a maximum of fifty thousand rupees in value where that year of assessment commences on or after April 1, 1978 ; ". | | |
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Sri Lanka Consolidated Acts