As enacted

Contents

36. Amendment of the First Schedule to the principal enactment

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

The First Schedule to the principal enactment is hereby amended as follows: -

(1)

in item (a) of sub-paragraph (2) of paragraph 1 of that Schedule, by the substitution for the words and figures “at the rate of 10%;”, of the following: -

“at the rate of –

(i)

10%, prior to the date on which the provisions referred to in subsection (2) of section 1

come into operation; and

(ii)

15%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;”;

(2)

in item (a) of sub-paragraph (2) of paragraph 2 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following: -

“at the rate of –

(i)

10%, prior to the date on which the provisions referred to in subsection (2) of section 1

come into operation; and

(ii)

15%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;

and”;

(3)

in item (a) of sub-paragraph (2) of paragraph 3 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following : -

“at the rate of –

(i)

10%, prior to the date on which the provisions referred to in subsection (2) of section 1

come into operation; and

(ii)

30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;

and”;

(4)

in item (b) of sub-paragraph (2B) of paragraph 4 of that Schedule, by the substitution for the words “any liquor or tobacco product-”, of the words “any liquor or tobacco product, other than the export of such product –”;

(5)

in item (a) of sub-paragraph (2) of paragraph 5 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following: -

“at the rate of –

(i)

10%, prior to the date on which the provisions referred to in subsection (2) of section 1

come into operation; and

(ii)

30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;

and”; and

(6)

in item (a) of sub-paragraph (2) of paragraph 7 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following : -

“at the rate of –

(i)

10%, prior to the date on which the provisions referred to in subsection (2) of section 1

come into operation; and

(ii)

30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;

and”.

Read on from s 37