45. Amendment of section 158 of the principal enactment

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

Section 158 of the principal enactment is hereby amended as follows: -

(1)

by the repeal of subsection (1) of that section, and the substitution therefor of the following subsection: -

“(1) Where the Commissioner-General is required to refund a refundable amount under this Act to a taxpayer, an interest shall be paid on such refundable amount to the taxpayer from the date of the refund claim filed until the date on which the refundable amount is paid.”;

(2)

in subsection (2) of that section, by the substitution for the words “within sixty days of”, of the words

“within six months of”.

Read on from s 46