9. Section 16A of the principal enactment is hereby amended as follows:
| (1) by the repeal of subsection (1) of that section and the substitution therefor of the following new subsection: -
| | (1) In this section " approved donation " means a donation not less in amount than one thousand rupees-
| | | (a) made in money or otherwise to the Government of Sri Lanka prior to April 1, 1978, or |
| (b) made in money to any approved charity within the meaning of section 67 or to any such public charitable trust or institution as is declared by the Minister by notice published in the Gazette to be an approved charity for the purposes of this section. |
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| (2) by the repeal of subsection (4) of that section and the substitution therefor of the following new subsection: -
| | " (4) Where a person has, or is deemed to have, made in the year preceding any year of assessment two or more donations, whether to the same approved charity or to different such charities or to the Government of Sri Lanka, or to one or more charities and to the Government of Sri Lanka, the aggregate amount of the donations, if such amount is not less than one thousand rupees, shall for the purposes of this section in relation to that year of assessment be treated as one approved donation: | | |
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Sri Lanka Consolidated Acts