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10. Transitional provisions

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

No proceedings shall be instituted for the recovery of any tax nor shall any pending action be proceeded with under any of the laws referred to in the Schedule hereto, after the expiration of a period of five years from the date on which the payment of tax is in default, in terms of the respective laws.