17. Amendment of section 91 of the principal enactment

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

Section 91 of the principal enactment is hereby amended as follows: -

(1)

in subsection (1) of that section, by the substitution for the words “for a year of assessment”, of the words and figures “for any year of assessment commencing prior to April 1,

2026,”;

(2)

in subsection (3) of that section, by the substitution for the words and figure “Subject to subsection (6)”, of the words and figures

“For any year of assessment prior to the year of assessment commencing on April 1, 2026, subject to subsection (6)”;

(3)

in subsection (4) of that section, by the substitution for the words “In estimating tax payable for a year of assessment”, of the words and figures “In estimating tax payable for a year of assessment commencing prior to April 1,

2026”;

(4)

in subsection (5) of that section, by the substitution for the words “An instalment”, of the words and figures “Prior to the year of assessment commencing on April 1, 2026, an instalment”; and

(5)

in subsection (6) of that section, by the substitution for the words and figure “filed by a person under subsection (5)”, of the words and figures “filed by a person under subsection (5)

prior to the year of assessment commencing on

April 1, 2026,”.

Read on from s 18