Value Added Tax (Amendment) Act 2004 · As enacted
22. Retrospective effect
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
The amendment made to —
Section 2 of the principal enactment :—
by secion 2(2) of this Act, shall for all purposes be deemed to have come into force on June 1,
2003 ;
by section 2(3) of this Act, shall for all purposes be deemed to have come into force on January 1, 2004 ;
Section 7 of the principal enactment by section 4 of this Act shall for all purposes be deemed to have come into force on July 1, 2003;
Section 21 of the principal enactment by clause 5 of this Act shall for all purposes be deemed to have come into force from July 1, 2004;
Section 22 of the principal enactment :—
by the proviso to section 6(1) of this Act shall for all purposes be deemed to have come into force on October 1, 2003,
by section 6(2) of this Act shall for all purposes be deemed to have come into force on August 1, 2002;
by sections 6(3) and 6(4) of this Act shall for all purposes be deemed to have come into force on January 1, 2004;
Chapter IIIA of the principal enacment shall for all purposes be deemed to have come into force on July 1, 2003;
Section 25A of the principal enactment by section 8
of this Act, shall be deemed for all purposes to have come into force on July 1, 2003 ;
Section 25F of the principal enactment by section 12 of this Act shall be deemed for all purposes to have come into force on July 1, 2003 ;
Section 26 of the principal enactment by section 13
of this Act shall be deemed for all purpsoes to have come into force on July 1, 2004;
Section 75A of the principal enactment by section 16 of this Act shall be deemed for all purposes to have come into force on January 1, 2004 ;
Section 76 of the principal enactment by section 17
of this Act shall be deemed for all purposes to have come into force on January 1, 2004 ;
Section 83 of the principal enactment :—
by section 18(1) of this Act shall for all purposes be deemed to have come into force on January 1, 2004 ;
by section 18(2) of this Act shall for all purposes be deemed to have come into force on September 17, 2003 ;
First Schedule of the principal enactment :—
by section 19(b)(1) of this Act shall be deemed for all purposes to have come into force on
March 1, 2003 ;
by section 19(b)(2) of this Act shall be deemed for all purposes to have come into force on
March 1, 2003 ;
by section 19(b)(3) of this Act shall be deemed for all purposes to have come into force on
January 1, 2003 ;
by section 19(b)(4) of this Act shall be deemed for all purposes to have come into force on
March 1, 2003 ;
by section 19(b)(6) of this Act shall be deemed for all purposes to have come into force on
October 17, 2003.
Second Schedule to the principal enactment by section 20(1), (2), (3), (4) and (6) of this Act shall be deemed for all purposes to have come into force on July 1, 2003 ;