නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
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.”.