4. Amendment of section 8 of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 8 of the principal enactment as last amended by Act, No. 19 of 2009, is hereby further amended in subsection (1) as follows:—

(1)

by the substitution in paragraph (p), of that sub section for the words "value of any benefits accruing to”, of the words and figures" value of any benefits accruing before April 1, 2011, to";

(2)

in paragraph (q) of that subsection, by the substitution in sub-paragraph (ii), for the words and figures " the Merchant Shipping Act, No. 52 of 1971.", of the words and figures "the Merchant

Shipping Act, No. 52 of 1971; " and

(3)

by the addition, immediately after paragraph (q) of that subsection, of the following new paragraphs:-

(r)

rental value of one place of residence provided to any individual referred to in paragraph (b) of subsection (1), rent free or at a rent less than the rental value of such place;

(s)

either the value of benefit from private use of one motor vehicle provided by the employer or any allowance paid in lieu of the provision of such vehicle, subject to a maximum of fifty thousand rupees for a calendar month;

(t)

where the profits from employment of any individual who is a citizen of Sri Lanka or resident in Sri Lanka other than profits referred to in paragraph (c) of subsection (1)

of section 4, exceeds five hundred thousand rupees, then-

(i)

such part of such profits in excess of five hundred thousand rupees; or

(ii)

one hundred thousand rupees, whichever is lower;

(u)

any special payment made to any individual or holder of office, referred to in paragraph (b) of subsection (1) for emergency or priority services or for any special task rendered or carried out by such individual;

(v)

official emoluments arising in Sri Lanka to any non-citizen individual from the participation in any international event conducted in Sri Lanka;

(w)

such part of official emoluments as does not exceed one hundred thousand rupees, arising in Sri Lanka to any individual who is not a citizen of Sri Lanka and not resident in Sri Lanka.”.

Read on from s 5