14. Amendment of section 23 of the principal enactment

“such equipments, as the case may be :

Provided that in the case of software acquired on or after April 1, 2005 -

(A)

where such software is a software developed in Sri Lanka, the rate shall be one hundred per centum ; and

(B)

where such software is other than software developed in Sri Lanka the rate shall be twenty five per centum ;”;

“any qualified building, any unit of a condominium property acquired which is approved by the Urban Development Authority established by the Urban Development Authority

Law, No. 41 of 1978, and constructed to be used as a commercial unit or any hotel building

(including a hotel building complex) or any industrial building (including a industrial building complex) acquired from a person who has used such buildings in any trade or business, at the rate of six and two third per centum per annum, on the cost of construction or cost of acquisition, as the case may be :” ; and

of this paragraph.” ;