12. Amendment of section 22 of the principal enactment

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

Section 22 of the principal enactment is hereby amended as follows:-

(1)

by the repeal of the first proviso to subsection (6)

of that section and substitution therefor of the following new proviso:-

“Provided that, notwithstanding the provisions of subsection (2), and the exemptions specified in item (i) and item (ii) of paragraph (f) of Part II of the

First Schedule to this Act, any registered person

Act, No. 11 of 2015

who is engaged in supplying of goods or services to–

(a)

any special project as is referred to in item (ii) above where the payment is borne by the

Government; or

(b)

any strategic development project as is referred to in item (i) above if such supplies are project related supplies and are allowable to be claimed by the said Strategic

Development Project within the provisions under the Strategic Development Act, No. 14

of 2008, may be allowed to claim the input tax on the purchase of goods or services connected to supply of goods or services made to such projects:”;

(2)

in subsection (13) of that section, by the substitution for the words “issued by the Central

Bank for this purpose.” of the words “issued by the

Central Bank for this purpose and read with the guidelines issued and published in Gazette

Notification by the Commissioner-General of

Inland Revenue.”.

Read on from s 13