Betting and Gaming Levy (Amendment) Act 2015 · As enacted
4. Amendment of section 4 of the principal enactment
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 4 of the principal enactment is hereby amended as follows:-
in subsection (5) of that section by the substitution for the words “levy payable under this Act.” of the words “levy payable under subsection (1) of section 2 of this Act.”;
by the addition at the end of subsection (5) of that section of the following new subsection:-
“(6)
In addition to the provisions of subsection (5) of this section, the provisions of sections 106, 107, 108 and 112 of Chapter
XII relating to Returns etc., Chapter XXII relating to Assessments, Chapter XXIII relating to Appeals, Chapter XXIV relating to Finality of Assessments and Penalty for incorrect Returns, Chapter XXVI relating to Recovery of Tax, and Chapter XXXI relating to General matters, of the Inland
Revenue Act,No.10 of 2006, shall mutatis mutandis apply to the furnishing of returns, assessments, appeals against assessments, finality of assessments and penalty for incorrect returns, recovery of tax, and the payment of the levy referred to in subsection (1A) of section 2 of this
Act.”