Inland Revenue (Amendment) Act 2011 · As enacted
18. Amendment of section 34 of the principal enactment
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
Section 34 of the principal enactment as last amended by Act, No. 19 of 2009, is hereby further amended as follows:—
in subsection (2) of that section-
by the substitution in paragraph (a), for the words
“made by any person in money to an approved charity;”, of the words “made by any person in money to an approved charity being a charity which is established for the provision of institutionalized care for the sick or the needy;”;
by the substitution in paragraph (d), for the words
“amount paid by an individual as a contribution”, of the words and figures “amount paid prior to
April 1, 2011, by an individual as a contribution”;
by the substitution in paragraph (e), for the words
“contribution made by an individual”, of the words and figures “contribution made prior to April 1,
2011, by an individual”;
by the substitution in paragraph (f), for the words
“donation made by any person”, of the words and figures “donation made prior to April 1, 2011, by any person”;
by the substitution in sub-paragraph (ii) of paragraph (g), for the words "policy of medical insurance,", of the following words and figures:-
“policy of medical insurance other than any policy referred to in paragraph (gg),”;
by the insertion immediately after paragraph (g)
of that subsection, of the following new paragraph:-
“(gg)
any premia in any year of assessment commencing on or after April 1, 2011, being pemia which have accrued due for payment on a policy of special health insurance which covers any incurable disease”;
by the substitution in paragraph (i), for the words
“any expenditure incurred”, of the word and figures “any expenditure incurred prior to April 1, 2011”; and
by the substitution in paragraph (j), for the words
“any expenditure incurred”, of the words and figures “any expenditure incurred prior to April 1, 2011”; and
in subsection (4) of that section, by the substitution in sub-paragraph (i) of paragraph (a), for the words
“paragraphs (a), (b), (c), (e), (g), (h)”, of the words
“Paragraphs (a), (b), (c), (e), (g), (gg), (h)”.