Economic Service Charge (Amendment) Act 2014 · As enacted
3. Amendment of section 9 of the principal enactment
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 9 of the principal enactment as last amended by Act, No. 15 of 2007 is hereby further amended by the repeal of subsection (4) of that section and the substitution therefor of the following:—
“(4) No assessment or additional assessment shall be made under this Act in respect of a person or partnership—
who or which has made a return for any relevant quarter in any year of assessment on or before the dates referred to in section 7, (i) where such quarter is any relevant quarter ending on or before March 31, 2014 after the expiry of eighteen months from the end of the year of assessment within which such relevant quarter falls; or
where such quarter is any relevant quarter commencing on or after April 1, 2014 after the expiry of eighteen months from the thirtieth day of
November of the year of assessment immediately succeeding the year of assessment within which such relevant quarter falls, if his or its return of income has been made under subsection (1) or subsection (7) of section 106 of the Inland Revenue Act,
No. 10 of 2006; or
who or which has failed to make a return on or before such date as referred to in paragraph (a) after the expiry of a period of four years from the thirtieth day of
November of the year of assessment immediatly succeeding the year of assessment within which such relevant quarter falls.”.