44. Amendment of section 61…

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 61 of the Inland Revenue (Amendment)

Act, No. 12 of 2004 is hereby amended as follows :–

(1)

in subsection (1) of that section, by the substitution for the words and figures “paragraph (t) of section 15 and section 48A,” and for the figures “6(5), 20,

24,” of the words and figures “section 48A” and of the figures “21, 25”, respectively ;

(2)

in subsection (2) of that section by the substitution for the words and figure “by section 11 of this”, of the words and figure “by section 12 of this” ;

(3)

in subsection (4) of that section, by the substitution for the words “and to paragraph (a) and the proviso to paragraph (a)” of the words “and the proviso to paragraph (a)” ;

(4)

in subsection (5) of that section –

(a)

by the substitution in paragraph (a) of that subsection by the substitution for the figures

“9, 10, 12, 18 and 21”, of the figures “10, 11,

13, 19 and 22”; and

(b)

by the repeal of paragraph (b) of that section and the substitution therefor of the following paragraph :–

“(b) The new paragraph (hh) inserted to section 3 and the amendment made to paragraph (t) of section 15 of the principal enactment by section 2(2) and 6 (5) of this Act;” ;

(5)

in subsection (6) of that section –

(a)

by the substitution in paragraph (a) of that subsection for the figures “15 (2) and (3), 17,

21, 22, 23, ” of the figures “16 (2) and (3),

18, 23, 24”; and

(b)

by the substitution for the figures “131A,

131B, 132C” and for the figures “19, 25, 28”

of the figures “130D, 130E”, and of the figures

“20, 26, 29”, respectively.

Read on from s 45