21. Amendment of section 94 of the principal enactment

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

Section 94 of the principal enactment is hereby amended as follows: -

(1)

in subsection (1) of that section-

(a)

in paragraph (b) of that subsection, by the substitution for the word and figure “section 2.”, of the words and figure “section 2; or”;

and

(b)

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

“(c) an individual whose tax payable for the year of assessment under paragraph (a)

of subsection (1) of section 2 relates exclusively to income from employment where the employer has deducted Advance Personal Income

Tax under section 83A and no tax shall be payable under paragraph (b) or (c) of subsection (2) of section 82.”; and

(2)

in subsection (3) of that section, by the substitution for the words “during the year.”, of the words and figures “during the year or where such person’s employer has deducted Advance Personal Income

Tax on his employment income, under section 83A.”.

Read on from s 22