23. Replacement of Table ‘A’, Table ‘B’ and Table ‘C’ of the Inland Revenue (Amendment) Act…

Table ‘A’, Table ‘B’ and Table ‘C’ of the Inland

Revenue (Amendment) Act, No. 45 of 2022 are hereby repealed and the following tables are substituted therefor and shall be deemed to have come into operation in accordance with subsections (2), (3), (4) and (5) of section 1

of the Inland Revenue (Amendment) Act, No. 45 of 2022: -

Act, No. 4 of 2023

(section 1)

“Table ‘A’

Column I

Column II

2 5 4 12 5 14 6 16 11 66 18 87 21 94 22 120 24 133 25 134 26 135 27 136 32(1) and (3)

195 33(1), (2), (3), subparagraphs (1A) and (1B) of paragraph 1, (4) and (5)

paragraphs 3, 4, 5 and 7 of the First Schedule 34

subparagraph (6A) of paragraph 1 of the Second

Schedule 35(1)

paragraph (gg) of the Third Schedule 37(1)

item (b) of subparagraph (4) of paragraph 1

of the Sixth Schedule 38

new section

Section of the principal enactment which is amended

Section of this Act

Act, No. 4 of 2023

Column I

Column II

Section of this Act

Section of the principal enactment which is amended 8(1)

subsection (3) of section 19 33(1)

subparagraph (5) of paragraph 1 of the First Schedule 35 (2), (3), (4) and (5)

paragraphs (hh), (oo), (ooo) and (rr)

of the Third Schedule 36(2)

paragraph 2 of the Fifth Schedule 37(3) and (4)

paragraphs 8 and 10 of the

Sixth Schedule

Table ‘B’

(section 1)

Column I

Column II

Column III

Section

Section of the principal enactment

Date of of this Act which is amended operation 3 10 01.04.2021 7 18 01.04.2021 8 19(4) 01.04.2018 9 46 01.04.2021 10 54 01.04.2018 12 69 01.04.2018

Table ‘C’

(section 1)

Act, No. 4 of 2023

Column I

Column II

Column III

Section

Section of the principal enactment

Date of of this Act which is amended operation 13 72 01.04.2018 14 73 01.04.2018 15 83A 01.01.2023 16 84A 01.01.2023 17 85 01.01.2023 19 88 01.01.2023 20 90 01.04.2021 32(2)

195 01.04.2020 33(1) and (7)

subparagraph (1C) of paragraph 1 01.04.2023

and paragraph 11 of the

First Schedule 35(6) and (7)

paragraphs (u) and (w) of the 31.03.2023

Third Schedule 36(1)

subparagraph (e) of paragraph 1 01.04.2021

of the Fifth Schedule

Table ‘C’

(section 1)