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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 as follows:-

(1)

in paragraph (f) of subsection (1) of that section, by the repeal of the words “(f) any person or partnership”

up to the words “Part II of the First Schedule.” and the substitution therefor of the following:-

“(f)

any person or a partnership having total supplies of goods for any consecutive period

Act, No. 11 of 2015

of three months in any calendar year not less than rupees–

(i)

five hundred million, for any such period of three months falling within any period commencing on or after

January 1, 2013, but ending on or before December 31, 2013;

(ii)

two hundred and fifty million, for any such period of three months falling within any period commencing on or after January 1, 2014, but ending on or before December 31, 2014; and

(iii)

one hundred million, for any such period of three months falling within any period commencing on or after

January 1, 2015, including the supplies under the preceding paragraphs of this section and any supplies exempted under Part II of the First Schedule;”.;

(2)

in paragraph (i) of subsection (2) of that section, by the substitution for the words “for the purposes of this Act” of the words “the substitution for the words

“for the purposes of this Act, including any business in which any director of a company or partner of a partnership is a director or partner of such other business or businesses; and”.

Read on from s 4