6. Amendment of section 15 of the principal enactment

Section 15 of the principal enactment is hereby amended by the substitution for all the words from “exempt from income tax,” to the end of that section, of the following words and figures:-

“exempt from income tax-

for any year of assessment commencing prior to April 1, 2013, if such individual is a citizen of both Sri Lanka and any other country;

for any year of assessment commencing on or after April 1, 2013, if such individual is a citizen of Sri Lanka and—

citizen of any other country; or

has obtained permanent resident status or similar status in any other country under which such individual may obtain citizenship in such country, at the time of such arrival and during the whole of such stay.”.