1. Short title and the date of operation

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

(1)

This Act may be cited as the Inland Revenue

(Amendment) Act, No. 18 of 2013.

(2)

The provisions of this Act, shall come into operation on April 1, 2013:

Provided however that–

(a)

the amendments made to section 16C of the Inland

Revenue Act, No.10 of 2006 (hereinafter referred to as the “principal enactment”) by section 7(2) of this Act;

(b)

the amendments made to section 16D of the principal enactment by section 8 of this Act; and

(c)

the amendments made to section 17A of the principal enactment by section 10(4) of this Act, shall be deemed for all purposes to have come into operation on April 1, 2012.

Read on from s 2