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As enacted

1. Short title and the date of operation

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

(1)

This Act may be cited as the Value Added Tax

(Amendment) Act, No. 11 of 2015 and subject to subsection (2) of this section, shall be deemed to have come into operation on January 1, 2015 unless the date on which certain provisions shall come into operation are specified in such sections.

(2)

The amendments made to section 17, 19, 21, 25A(5),

26, 28, 34, 41, 44, 47 and 66 by this Act shall come into operation on such date as the Minister may appoint by Order published in the Gazette.