10.
| (1) Subject to the other provisions of this Chapter, there shall be charged for every year of assessment commencing on or after April 1, 1959, a contribution, at the appropriate rate or rates specified in Schedule II to this Act, to the Personal Tax in respect of the taxable expenditure of the head of a family who is resident in Ceylon in the year preceding that year of assessment, and of every individual not included in a family who is resident in Ceylon in such preceding year, other than an individual who is deemed under subsection (6) of section 33 of the Income Tax Ordinance to be resident in Ceylon: |
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| (2) Where an individual is chargeable to the contribution in respect of taxable expenditure to the Personal Tax as a resident for a part only of the year preceding any year of assessment-
| | (a) he shall be entitled for that year of assessment to the same proportion only of the allowances under section 15 as the number of days during which he is resident bears to the number of days in that preceding year, and | | |
| | (b) the provisions of Schedule II to this Act shall, in their application to that individual, have effect as if each of the sums mentioned in those provisions were reduced in the proportion which the number of days during which he is resident bears to the number of days in that preceding year. | | |
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Sri Lanka Consolidated Acts