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As enacted
Contents

1. Short title and the date of operation

Official English translation. The Sinhala text prevails.

(1)

This Act may be cited as the Inland Revenue

(Amendment) Act, No. 10 of 2021.

(2)

The provisions of this Act (other than the provisions of sections referred to in Table ‘A’ and Table ‘B’ set out in this Amendment Act) shall commence on the date on which the certificate of the Speaker is endorsed thereon.

(3)

The provisions of sections referred to in Table ‘A’ set out in this Amendment Act shall be deemed to have come into operation on April 1, 2021.

(4)

The provisions of sections referred to in Table ‘B’ set out in this Amendment Act shall be deemed to have come into operation on the respective dates specified in that Table.