1. Short title and the date of operation

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

(1)

This Act may be cited as the Inland Revenue

(Amendment) Act, No. 8 of 2012.

(2)

The provisions of this Act, shall come into operation on April 1, 2012:

Provided however—

(a)

the amendments made to section 7 of the Inland

Revenue Act, No.10 of 2006 (hereinafter referred to as the “principal enactment”) by section 2 (2)

of this Act;

(b)

the amendments made to section 16C of the principal enactment by section 6 of this Act;

(c)

the amendments made to section 17A of the principal enactment by section 9 of this Act,

(d)

the amendments made to—

(i)

subsection (2) of section 34 of the principal enactment by the addition of new sub paragraph (s) to that subsection by section 15 (1) of this Act; and

(ii)

paragraph (a) and paragraph (b) respectively of subsection (4) of section 34 of the principal encatmant by the addition of new item (A) in new subparagraph (x) and new item (A) in new subparagraph (ix) to that subsection respectively, by section 15 (2) of this Act, shall be deemed for all purposes to have come into operation on April 1, 2011.

Read on from s 2