43. Amendment of section 153 of the principal enactment

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

Section 153 of the principal enactment as amended by Act, No. 10 of 2007, is hereby further amended as follows:—

(1)

in subsection (1) of that section by the addition immediately after the proviso to that subsection, of the following further proviso:—

“Provided further that where it is proved to the satisfaction of the Commissioner-General that any person or partnership is registered with the

Department of Inland Revenue as a person or partnership chargeable with the Economic Service

Charge under the Economic Service Charge Act,

No. 13 of 2006, the Commissioner-General shall direct that the provisions of this section relating to the deduction of income tax shall not apply, in relation to any specified fee payable on or after

April 1, 2008 to such person or partnership.”;

(2)

in subsection (2) of that section, by the substitution in the definition of the expression “specified fee”

for the words “or occupation of any”, of the words

“or occupation, otherwise than as a place of residence, of any”.

Read on from s 44