Value Added Tax (Amendment) Act 2006

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

Official translationFrom Department of Government Printing, unchanged

s 1Short title

(1)

This Act may be cited as the Value Added Tax

(Amendment) Act, No. 49 of 2006.

(2)

The provisions of this Act shall for all purposes be deemed to have come into operation on November 17, 2006.

s 2Amendment of section 6 of Act, No. 14 of 2002

Section 6 of the Value Added Tax Act, No. 14 of 2002

(as last amended by Act, No. 8 of 2006) is hereby amended by the substitution for the words “seven percentum ; and” of the words, “ten percentum ; and”.

s 3Sinhala text to prevail in case of inconsistency

In the case of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.