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srilawsby aturio
As enacted
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Contents

39. Amendment of section 163 of the principal enactment

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

Section 163 of the principal enactment as last amended by Act, No. 18 of 2013 is hereby further amended in subsection (5) of that section, by the substitution in the proviso to that subsection, for the words “in respect of any year of assessment, consequent to the receipt by such person of any arrears relating to the profits from employment of that person for that year of assessment:”, of the following words:-

“in respect of any year of assessment consequent to –

(i)

the receipt by such person of any arrears relating to the profits from employment of that person for that year of assessment; or

(ii)

any adjustment made in line with the adoption of the Sri Lanka Financial

Reporting Standards for the year of assessment in which such adoption was made:”.

Read on from s 40