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As enacted
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28. Amendment of section 107 of the principal enactment

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

Section 107 of the principal enactment, as last amended by the Act, No. 8 of 2014 is hereby further amended by the repeal of paragraph (aa) of subsection (3) of that section and the substitution therefor, of the following new paragraph:-

“(aa) “approved accountant” for any year of assessment commencing on or after April 1, 2014 means:

(i)

an accountant who is a member of the

Institute of Chartered Accountants of Sri

Lanka; or

(ii)

an accountant who is a fellow member of the

Association of Accounting Technicians of

Sri Lanka incorporated under the Companies

Act, No. 07 of 2007 in relation to any person other than a company, or any partnership where the turnover of the business of such person or partnership for the year does not exceed five hundred million rupees;”.

Read on from s 29