1. Short title and the date of operation

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

(1)

This Act may be cited as the Inland Revenue

(Amendment) Act, No. 45 of 2022.

(2)

The provisions of this Act (other than the provisions of sections referred to in Table ‘A’, Table ‘B’ and Table ‘C’)

shall come into operation on the date on which the certificate of the Speaker is endorsed thereon.

(3)

The provisions of sections referred to in Table ‘A’

shall be deemed to have come into operation on April 1,

2022.

(4)

The provisions of sections referred to in Table ‘B’

shall be deemed to have come into operation on October 1,

2022.

(5)

The provisions of sections referred to in Table ‘C’

shall be deemed to have come into operation on the respective dates specified in the Table.