18.
| (1) Section 22 of the principal enactment is hereby amended, in subsection (15) of that section, as follows : -
| | (a) by the substitution, for the words " in that year : ", of the following : - | | |
| | (b) by the substitution, for the words " Provided that, where he was ", of the words " Provided further that, where he was ". Refund of certain part of tax paid under subsection (15) of section 22 of the principal enactment. | | |
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| (2) Where under the provisions of subsection (15) of section 22 of the principal enactment any individual was charged for the year of assessment commencing on the first day of April, 1956, with tax on that part of his taxable income to which that subsection applies at such effective rate referred to in that sub-section as exceeds fifteen per centum and the amount of tax so charged has already been paid, he shall, notwithstanding anything in section 79 of the principal enactment, be entitled to a refund of such portion of that amount as exceeds the amount which he would have been liable to pay if that effective rate was not more than fifteen per centum. |
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Sri Lanka Consolidated Acts