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As enacted

4. Amendment of section 7 of the principal enactment

Official English translation. The Sinhala text prevails.

Section 7 of the principal enactment is hereby amended as follows :—

(1)

by the repeal of the definition of the expression

“Assessor”, “Commissioner-General”, “Deputy

Commissioner”, and “persons” and the substitution therefor of the following definition :—

“Assessor”, “Commissioner-General”, and

“Deputy Commissioner”, shall have the respective meanings assigned to them by section 59 of the

Turnover Tax Act ;

(2)

by the addition immediately after the definition of expression “gaming” of the following :—

“person” includes any company, body of persons, corporate or unincorporate or any partnership;”.

Act, No. 19 of 2013