Inland Revenue (Amendment) Act 2015 · As enacted
37. Amendment of the Second Schedule to the principal enactment
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
The Second Scheduleto the principal enactment as last amended by Act, No. 8 of 2014 is hereby further amended as follows:-
by the substitution in item (3) of PART-A of that
Schedule, for the words “Any unit trust management company on the taxable income-”, of the words “Any unit trust management company on the taxable income from the management of any unit trust-”;
by the substitution in item (1) (c ) of PART-B of that
Schedule, for the words and figures ,
“For any year of assessment commencing on or after April 1, 2011 –
Any company other than any company engaged in the manufacture of any article or in the provision of any services –”, of the words and figures
“For any year of assessment commencing on or after April 1, 2011, but prior to April 1, 2014 –
Any Company –”;
by the substitution in item (d) of PART–B of that
Schedule, for the words and figures ,
“For any year of assessment commencing on or after April 1, 2011, but prior to April 1, 2014 –
any company engaged in the manufacture of any article or in the provision of any service-”, of the words and figures
“For any year of assessment commencing on or after April 1, 2014-
any company other than any company engaged in the manufacture of any article or in the provision of any service-”.