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43. Amendment of section 217 of the principal enactment

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

Section 217 of the princpal enactment is hereby amended as follows :—

(1)

by the insertion, immediately after the definition of the expression “commercial bank”, of the following new definition :—

“Commissioner” means a Commissioner of Inland

Revenue, appointed or deemed to be appointed under this Act;”;

(2)

in paragraph (a) of the definition of the expression

“Commissioner-General” by the substitution for the words. “includes a Senior Deputy Commissioner, a

Deputy

Commissioner-General,

Senior

Commissioner and Deputy Commissioner,”, of the words “includes the Senior Deputy Commissioner-General, a Deputy Commissioner-General, Senior

Commissioner, a Commissioner and Deputy

Commissioner”;

(3)

by the insertion immediately after the definition of the expression “Deputy Commissioner” of the following new definition :—

“Deputy Commissioner-General” means a Deputy

Commissioner-General of Inland Revenue appointed or deemed to be appointed under this Act;”;

(4)

by the repeal of the definition of the expression

“mutual fund”; and

(5)

by the insertion immediately after the definition of

“Securities and Exchange Commission”, of the following new definitions:—

“Senior Deputy Commissioner-General” means the the Senior Deputy Commissioner-General of

Inland Revenue appointed or deemed to be appionted under this Act ;

“Senior Commissioner” means a Senior

Commissioner of Inland Revenue appionted or deemed to be appionted under this Act ;”.