8. In this Act, unless the context otherwise requires " Commissioner-General of Inland Revenue" has the same meaning as in the Inland Revenue Act, No. 28 of 1979 ; " emoluments" in relation to a specified employee, means such profits from any employment or past employment of that employee as are referred to in sub-paragraph (i) of paragraph (a) of section 4 of the Inland Revenue Act, No. 28 of 1979, but does not include any such allowance or emoluments as is, or are, referred to in paragraph (j) or paragraph (7c) of subsection (1) of section 9 of that Act; " employer " has the same meaning as in section 113 of the Inland Revenue Act, No. 28 of 1979 ; " specified employee " means any person who is in receipt of profits from any employment or past employment within the meaning of section 4 of the Inland Revenue Act, No. 28 of 1979, find who is -
| (a) a person referred to in paragraph (a) or paragraph (b) of subsection (1) of section 9 of that Act; or |
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| (b) a person in respect of whom a contribution is payable to the Employees' Provident Fund established by the Employees' Provident Fund Act, No. 15 of 1958, or to any such regulated provident fund or provident fund approved by the Commissioner-General of Inland Revenue as is referred to in section 31 of the Inland Revenue Act, No. 23 of 1979 ; or |
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| (c) a person in respect of whom a contribution is not payable to the Employees' Provident Fund by virtue of the proviso to subsection (1) of section 10 of the Employees' Provident Fund Act, No. 15 of 1958 ; or |
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| (d) a director of a company or a public corporation, or a working partner of a partnership, |
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but does not include any person who is not a citizen of Sri Lanka and whose profits from employment are exempt from income tax under paragraphs (c) to (h) or paragraph (kk) of subsection (1) of section 9 of the Inland Revenue Act, No. 28 of 1979, not being a person referred to in subsection (2) of section 9 of that Act. |
Sri Lanka Consolidated Acts