13. Amendment of section 25A of the principal enactment

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

Section 25A of the principal enactment is hereby amended as follows:-

(1)

in subsection (1) of that section by the substitution for the words and figures “the provisions of Chapters

I, II, III and item (xi) of the First Schedule to this

Act” of the words and figures “the provisions of

Chapters I, II, III and item (x) of paragraph (b) of

PART II of the First Schedulr to this Act”;

(2)

in paragraph (b) of subsection (2) of that section, by the substitution for the words and figures “on or

Act, No. 11 of 2015

after January 1, 2013.” of the words and figures “on or after January 1, 2013 but prior to January1, 2015;

or”;

(3)

by the insertion immediately after paragraph (b) of that subsection the following new paragraph:-

“(c)

where the value of such supplies for a period of three months exceeds three million seven hundred and fifty thousand rupees or for a period of twelve months exceeds fifteen million rupees, as the case may be, if such registration has taken place for any period on or after January 1, 2015.”;

(4)

in subsection (5) of that section, by the substitution for the words “in writing” of the words “in writing or by electronic means”.

Read on from s 14