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3. Amendment of Ninth Schedule to the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

The item 2 of the Ninth Schedule to the principal enactment is hereby amended as follows :–

(1)

in paragraph (b), by the substitution for the words

“chargeable for one complete year prior to the commencement of the liquidation, that year to be selected” of the words “chargeable for five complete years prior to the commencement of the liquidation, that five year period to be selected”;

(2)

in paragraph (d), by the repeal of that paragraph and substitution therefor of the following new paragraph :—

“(d)

value added tax charged or chargeable for taxable periods within five year period prior to the commencement of the liquidation, such taxable periods to be selected by the

Commissioner-General of Inland Revenue in accordance with the provisions of the

Value Added Tax Act, No. 14 of 2002;”.

Read on from s 4