Skip to content
As enacted

20. Amendment of the Second Schedule to the principal enactment,

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

The Second Schedule to the principal enactment is hereby amended as follows :—

(a)

by the insertion immediately after the Heading

“Second Schedule” of the following :—

“For any taxable period commencing on or after August 1, 2002 and ending prior to January 1, 2004—”

(1)

by the repeal of item (xviii) of that Schedule and the substitution therefor of the following :—

“(xviii)

the supply of finance leasing facilities by any person registered under the Finance

Leasing Act, No. 56 of 2000, other than any payment received which is attributable to such leasing facility but not included in the relevant leasing agreement or any payment for the early settlement of any amount payable under any leasing agreement entered into prior to July 1, 2003 which exceeds ten per centum of the value of total amount due on the agreement;”;

(2)

by the repeal of item (xxiii) of that Schedule and the substitution therefor of the following :—

“(xxiii)

The supply or import of textiles and handloom products or the provision of services of dyeing and printing of textiles;”;

(3)

by the repeal of item (xxvi) of that Schedule and the substitution therefor of the following item :—

“(xxvi)

the supply or import of maize, soyabean meal or fish meal;”;

(4)

in item (xxvii) of that Schedule by the substitution for the words “health services and surgical dressing”, of the words “health services and surgical dressings;”;

(5)

in item (xxx) of that Schedule by the substitution for the words “land and improvements,”; of the words

“land and improvements;”; and

(6)

by the addition immediately after item (xxx) of that

Schedule of the following new item :—

“(xxxi)

The supply or import of wire and cable upto four cored unarmoured wire and cable not exceeding 16 mm conduites cross section per core.”