Inland Revenue (Amendment) Act 2023 · As enacted
1. Short title and the date of operation
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
This Act may be cited as the Inland Revenue
(Amendment) Act, No. 4 of 2023.
The provisions of this section and sections 2, 4, 7, 8,
9, 11, 13, 15, 16, 19 and 22 of this Act shall come into operation on the date on which the Bill becomes an Act of
Parliament.
The provisions of this Act specified in Column I of the table below which amend the provisions of the Inland
Revenue Act, No. 24 of 2017 (hereinafter referred to as the
“principal enactment”) specified in Column II of that table, shall come into operation or be deemed to have come into operation, as the case may be, on the respective dates as specified in Column III of that table.
Section
Section of the principal enactment
Date of of this Act which is amended operation 3 37(1)(b) 01.04.2021 5 84A(1B) 01.01.2023 6 85(4) 01.01.2023 10 113(1)(b), 113(1)(bb), 113(1A), 01.04.2023 113(1B) and 113(1C)
12 135(3), 135(3A) and 135(4) 01.04.2023
Table
Column I
Column II
Column III
150(1)(a), 150(1)(b), 150(1)(c) 01.04.2023
and 150(2A)
17 195 01.04.2018 18
subparagraph (1) of paragraph 4, 01.10.2022
item (d)(iii) of subparagraph (1)
of paragraph 10 and paragraph 13 of the First Schedule 20
paragraph (gg) of the Third 01.04.2022
Schedule 20
subparagraphs (ii) and (iii) of 01.10.2022
paragraph (ooo) of the
Third Schedule 20
paragraph (tt) and subparagraphs 01.04.2023
, (v) and (vi) of paragraph (w)
of the Third Schedule 20
paragraph (x) of the 27.05.2021
Third Schedule 21
01.10.2022
Column I
Column II
Column III
Section
Section of the principal enactment
Date of of this Act which is amended operation