34. Amendment of section 172 of the principal enactment

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

Section 172 of the principal enactment is hereby amended as follows:-

(1)

in subsection (2) of that section, by the substitution for the words “to the Board of Review.”, of the words and figures “to the Board of Review prior to April 1, 2011 or on or after April 1, 2011, to the Tax

Appeals Commission.”; and

(2)

in subsection (3) of that section, by the substitution for the words “apply to the hearing and disposal of any appeal under the preceding provisions of this section. The Board of Review may”, of the words and figures “apply prior to April 1, 2011, to the hearing and disposal of any appeal under the preceding provisions of this section. The Board of

Review prior to April 1, 2011 or after April 1, 2011, the Tax Appeals Commission, as the case may be, may”.

Read on from s 35