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8. Amendment of section 15 of the principal enactment

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

Section 15 of the principal enactment, amended by Act. No. 8 of 2001, is hereby further amended as follows :—

(1)

in paragraph (aa) of that section, by the substitution for the words and figures “in any year of assessment commencing on or after April 1, 2001, in respect of services rendered by that company or partnership in that year of assessment outside Sri Lanka (including services relating to any construction project)” of the following–

“in any year of assessment commencing–

(i)

on or after April 1, 2001, in respect of services rendered by that company or partnership in that year of assessment out side Sri Lanka

(including services relating to any construction project) ; and

(ii)

on or after April 1, 2003, in respect of any off-shore business which does not any way involve any goods manufactured or produced in

Sri Lanka or any goods imported into Sri

Lanka.”; and

(2)

in paragraph (d) of that section by the substitution for the words “by an informer as a reward”, of the words and figures “by an informer prior to April 1,

2003 as a reward”.