41. Amendment of section 163 of the principal enactment

Official English translation. The Sinhala text prevails.

Section 163 of the principal enactment as last amended by Act, No. 19 of 2009 , is hereby further amended in subsection (5) as follows:-

(1)

by the substitution in paragraph (a), for the words

“from the end of that year of assessment:”, of the words “from the thirtieth day of November of the immediately succeeding year of assessment:”; and

(2)

by the substitution in paragraph (b) for the words

“from the end of that year of assessment,” of the words “from the thirtieth day of November of the immediately succeeding year of assessment:”.