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srilawsby aturio
As enacted
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Part II · Amendment of Finance Act…

6. Amendment of section 14 of the principal enactment

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

Section 14 of the principal enactment is hereby amended by the substitution for the words “Value Added

Tax Act, No. 14 of 2002.” of the following:—

“Value Added Tax Act, No. 14 of 2002:

Provided that such value shall not include the amount collected by a telephone operator from the user of such telephone as consideration for the service provided to such user by a third party.

“telephone operator” means the operator of a mobile or fixed wireless or fixed wire line telephone.”.

Read on from s 7