14. of section 32 of the principal enactment,

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

Section 32 of the principal enactment is hereby amended as follows :—

(1)

in paragraph (a) of subsection (1) of that section—

(a)

by the substitution, i in subparagraph (ii) of that paragraph, for. the expression “in respect of any year ‘of. assessment. commencing on or after April 1, 1980”, of the expression “in respect of the year of assessment commencing on April 1, 1980, and in respect of the next three years of assessment immediately succeeding that year of assessment” ; and

(b)

by the insertion immediately after sub-para-graph (ii) of that paragraph, of the following sub-paragraph :—

“ (iii) in respect of any year of assessment commencing on or after April 1, 1984, cat the appropriate rates specified in

Part IIA of the First Schedule to this

- Aet;”; and

Amendment

Act, No: 14-0f 1984

(2)

. bythe repeal of the proviso to subsection (i) and the to substitution therefor of the following new proviso :—

“ Provided that the income tax payable by an 7

individual who is deemed to be non-resident under subsection (7) of section 67 shall not be more than the amount by which his assessable income exceeds—

(i)

twelve thousand rupees in respect of the year of ‘assessment commencing on April 1, 1980

and for the next three years of assessment immediately succeeding that year of assess-ment; and

(ii)

eighteen thousand rupees for any year of assess-ment commencing on or after April 1, 1984.”.

Report

Read on from s 15