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As enacted

2. Section 5 of the Value Added Tax Act…

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

(hereinafter referred to as the “principal enactment”) is hereby amended in subsection (4) of that section, by the substitution for the words “of like nature as the case may be.” of the words

“of like nature as the case may be :

Provided however, in the case of a supply of services made under any lottery , any commission including the Value

Added Tax charged on such commission, paid to any agent on the sale of a lottery, if any, shall be deducted in addition to the deductions referred to in this subsection.”.