3. Amendment of section 5 of the principal enactment

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

Section 5 of the principal enactment is hereby amended as follows: -

(1)

in subsection (8) thereof, by the substitution for the words “as the case may be.” of the words, “as the case may be:”;

(2)

by the addition immediately after subsection (8)

thereof, of the following proviso: -

“Provided that, where a service is supplied for having a film exhibition on the issue of tickets, the “Entertainment tax” charged by a local authority under the Entertainment Tax Ordinance (Chapter

267) shall be deducted in addition to the deductions made under this subsection.”.

Act, No. 14 of 2026

Read on from s 4