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As enacted
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35. Amendment of the First Schedule to the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

The Second Schedule to the principal enactment is hereby amended as follows :—

(1)

by the substitution, for the words “unit trust and mutual fund”, enactment of the words and figures

“unit trust and mutual fund for every year of assessment commencing prior to April 1, 2002” ;

and

(2)

by the addition, at the end of that Schedule of the following :—

“company, including unit trust and mutual fund for every year of assessment commencing on or after

April 1, 2002—

Inland Revenue (Amendment)

where the taxable income of the company, unit trust or mutual fund does not exceed Rs. 5,000,000 in that year of assessment 20 per centum where the taxable income of the company, unit trust or mutual fund exceeds Rs. 5,000,000 in that year of assessment 35 per centum.”

Read on from s 36