20. Amendment of section 95 of the principal enactment

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

Section 95 of the principal enactment is hereby amended as follows: -

(1)

by the renumbering of that section, as subsection (1) of that section; and

(2)

by the addition immediately after the renumbered subsection (1) of that section, of the following new subsection: -

“(2) For the avoidance of doubt, it is hereby declared that a capital gains tax return shall result in a self-assessment only for the payment of tax under section 82.”.

Read on from s 21