Sri Lanka, Aug. 6 -- The Court of Appeal yesterday reserved the judgement in the tax dispute involving Sri Lanka's national male and female cricket captains, seeking clarification from the Inland Revenue Department (IRD) on the implications of the recently enacted amendments to the Inland Revenue Act.

The writ applications were taken up before a bench comprising President of the Court of Appeal Justice Rohantha Abeysuriya, PC and Justice Priyantha Fernando.Beaches & Islands

The Court observed that Parliament had recently amended the Inland Revenue Act to specifically identify "sports persons" as Independent Service Providers (ISPs), a category exempt from Advance Personal Income Tax (APIT). In view of the amendment, the bench asked Depu...