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2. Amendment of section 5 of Act…

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

Section 5 of the Value Added Tax Act, No. 14 of 2002 (hereinafter referred to as the “principal enactment”)

is hereby amended in subsection (15) thereof, by the substitution for the words “dialysis and, services provided by the Out Patients Department but excluding medical consultation services;” of the words “dialysis, any healthcare services provided by the Out Patients Department health care of any medical institution or professionally qualified person providing such care and medical consultation services:”.

Read on from s 3