61. Retrospective effect

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The amendments made to section 10, paragraph (t) of section 15 and sections 48A, 61, 123A and 123B of the principal enactment by sections 4, 6(5), 20, 24, 41 and 42 of this Act, shall for all purposes be deemed to have come into force on April 1, 2002.

(2)

The amendment made to section 21F of the principal enactment by section 11 of this Act, shall for all purposes be deemed to have come into force on October 1, 2002.

15 per centum 15 per centum 10 per centum

Inland Revenue (Amendment)

(3)

The amendment made to section 123 of the principal enactment by section 40 of this Act, shall for all purposes be deemed to have come into force on November 1, 2002.

(4)

The amendments made to section 8 by the inclusion of new paragraphs (LXXV) and to paragraph (a) and the proviso to paragraph (a) by section 3 of this Act, shall for all purposes be deemed to have come into force on February 14, 2003.

(5)

(a)

The amendments made to sections 21D, 21E, 21H,

38 and 52A of the principal enactment by sections 9, 10, 12,

18 and 21 of this Act; and,

(b)

The new paragraph (hh) of section 3 and section 97A inserted in to the principal enactment by section 2(2) and 28

of this Act, shall for all purposes be deemed to have come into force on April 1, 2003.

(6)

(a)

The amendments made to section 8 by the inclusion of new paragraph (LXXVI) and (LXXVII) and to section 11, 15, (other than paragraph (t)), 29 (1C) and (2), 31, 53,

60, 107, 119, 122A, 122B, 169, 186 and the First, Third and

Sixth Schedules of the principal enactment by sections 3, 5,

6, 15(2) and (3), 17, 21, 22, 23, 34(1), 37, 38, 39, 54, 56, 57,

58 and 59 of this Act; and

(b)

Sections 38A, 38B, 38C, 38D, 72A, 97A, 98A, 108A, 118A,

124B, 129A, 131A, 131B, 132C, 144A, 144B, 162A and Chapter

XVIC inserted in to the principal enactment by section 19,

25, 28, 31, 35, 36, 43, 44, 46, 48, 51, 53 and 49 of this Act, shall for all purposes be deemed to have come into force on April 1, 2004.

Read on from s 62