10. Insertion of new section 16A in the principal enactment

The following new section is hereby inserted immediately after section 16 of the principal enactment and shall have effect as section 16A of that enactment :—

16A. Notwithstanding anything to the contrary in any other provision of this Act, the profits and income derived from outside

Sri Lanka by any individual who has been a non-resident of Sri Lanka and who arrives and stays in Sri Lanka, shall be exempt from income tax, if such individual is a citizen of both

Sri Lanka and any other country at the time of such arrival and during the whole of such stay.”.