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13. tg

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Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 31 ‘of the principal ‘enactment-i amended as follows :-—

of section”

i enactment,

(1)

in subsection (2) of that, section—

ee

Act, No. 14 of #84 ©.

ae s hereby

(a)

in paragraph (h) of that subsection, by the substitution, for the words “any premia paid ”, of the words “ any premia paid for any year of assessment commencing on or before

April 1, 1983” ;

(b)

by the insertion, immediately after paragraph (hh) of that subsection, of the following paragraph :—

“ (hhh) any premia paid for any year of assessment commencing on or after

April 1, 1984, being premia which.

a has accrued due for payment—

(i)

on a life insurance policy (not being a pure endowment, policy), the annual. .premia in respect of which are payable over a period of at.

Ta least five years ;

(ii)

for the purchase of an annuity, the annual premia in respect, of which are payable over a.

period of at: least five years ;

(iii)

on a policy of medical,

“insurance, not being premia paid outside Sri Lanka—

(a)

in respect of any policy issued outside.

Sri Lanka after July 4, 1957, or

(b)

for the purchase of an annuity outside

Sri Lanka after July 4, 1957 ;”; and

Amendment,

31 of the principal

(c)

by the insertion, immediately after paragraph.

(n)

of that subsection, of the following para-.

graph :—

watt

“-

(g9)

..for any. year of assessment commencing:

on or after April 1, 1983, any amount:

spent by an individual in connection.

with the education outside Sri Lanka.

ie“. Saari ae

Intond:Revenue (Amendment)

#1

.

of an unmarried: child under. twenty-five years of age, such education being—

.

(a)

under-graduate education or course of training for which adequate facilities are in the opinion of ‘the Secretary to the

Ministry of the Minister in charge of the subject of Higher

Education, not available in Sri

Lanka

; or -

(b)

post-graduate ‘education in a university ‘or other institution of post-graduate education.”.

(2)

in subsection (7) of that section, by the substitution for the words “in paragraph (d) ”, of the words “in paragraphs (d) and (m)”; and —

(3)

the amendment made by subsection (2) of this section shall be deemed to have come into force on June 24, 1980.

Report

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