8. Amendment of section 14 of the principal enactment

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

Section 14 of the principal enactment as last amended by the Value Added Tax (Amendment) Act, No.7 of 2003 is hereby further amended by the repeal of subsection (2) thereof and the substitution therefor of the following:-

“(2) Any person –

(a)

registered under subsection (1) of this section ; or

(b)

deemed to be registered under section 75 or subsection (2) of section 80 of the Goods and

Services Tax Act, No.34 of 1996 on August 1, 2002

and carrying on or carrying out a taxable activity subject to the conditions specified in section 3

for the registration of wholesale and retail trade or fulfilling the requirements specified in item (iii)

of subsection (1) of section 10 of this Act, shall be a registered person for the purposes of this

Act.”.

Read on from s 9