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3. Amendment of section 3 of the principal enactment

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

Section 3 of the principal enactment is hereby amended by the substitution for the words “along with such details as may be specified by the Commission” of the following words and figures :–

“along with such details as may be specified by the

Commission :

Provided that, with effect from May 1, 2014, where the levy is collected prior to issuing invoices or without issuing invoices, such levy—

(a)

collected for the period commencing from the 1st day to the 15th day of that month, shall be paid on or before the 20th day of that month ; and

(b)

collected for the period commencing from the 16th day to the end of that month, shall be paid on or before the 5th day of the succeeding month.

Read on from s 4