39. Amendment of section 132 of the principal enactment

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

Section 132 of the principal enactment is hereby amended as follows:—

(1)

in subsection (1) of that section—

(a)

by the substitution for the words “for any year of assessment, shall be paid”, of the words and figures “for any year of assessment ending on or before March 31, 2008, shall be paid”; and

Act, No. 9 of 2008

(b)

by the repeal of the proviso to that subsection and the substitution therefor of the following proviso:—

“Provided that such income tax so paid shall neither be refunded to such employee either in whole or in part or deducted from income tax otherwise payable by such employee, for that year of assessment.”;

(2)

in subsection (2) of that section, by the substitution for the words “the income tax in respect of”, of the words “the income tax referred to in subsection (1), in respect of ”; and

(3)

in subsection (4) of that section, by the repeal of the definition of the expression “Government

Institution”.

Read on from s 40