10. Amendment of section 28 of the principal enactment

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

Section 28 of the principal enactment is hereby amended as follows: -

(1)

by the substitution in paragraph (c) of subsection (1) for the words “for any taxable period,” of the words “for any taxable period; or”;

(2)

by the addition immediately after paragraph (c) of subsection (1) of the following: -

“(d) any person who is chargeable with tax on the supply of services by a non-resident person in terms of paragraph (c) of subsection (1)

of section 2, through an electronic platform to a person in Sri Lanka,”.