14. Amendment of section 45 of the principal enactment

Official English translation. The Sinhala text prevails.

Section 45 of the principal enactment as last amended by Act, No. 8 of 2012, is hereby further amended as follows:-

(1)

in subsection (1) of that section:-

(a)

in paragraph (b) of that subsection , for the words “tourism; or”, of the words

“tourism;”;

(b)

in paragraph (c) of that subsection , for the words “construction work;” of the words,

“construction work; or”; and

(c)

by the addition immediately after paragraph (c) of that subsection, of the following new paragraph :-

“(d)

undertaking for the manufacture of sugar;”; and

(2)

in subsection (2) of that section, by the addition immediately after paragraph (d) of that subsection, of the following new paragraph:-

“(e)

undertaking for the manufacture of sugar”

means an undertaking carried on for locally manufacturing sugar by using sugar cane or beet or any other produce exclusively cultivated locally.”.