10. Amendment of section 58 of the principal enactment

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

Section 58 of the principal enactment is hereby amended as follows: -

(1)

in the first proviso to subsection (1) of that section, by the substitution for the words and figures

“referred to in paragraphs (a), (b), (c), (d) or (e)

of subsection (5) of section 22”, of the words and figures “referred to in paragraphs (a), (b), (c), (d), (e) or (f) of subsection (5) of section 22”;

(2)

by the addition immediately after subsection (4)

of that section, the following new subsection:-

“(5) Where any officer authorized by the Commissioner-General, has made a refund under Risk Based Refund Scheme in terms of subsection (5) of section 22 and in accordance with the guidelines issued by the Commissioner-General, shall be deemed to have acted with due authority

“Write off tax in default in respect of tsunami relief projects

Act, No. 14 of 2026

and such refund shall be deemed to have been, and to be validly made and such officer is indemnified against all actions civil or criminal, in respect of such refund.”.

Read on from s 11