20. Amendment of section 83 of the principal enactment

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

Section 83 of the principal enactment is hereby amended as follows :—

(1)

in the definition of the expression “Deputy

Commissioner” by the substitution for the words “Deputy

Commissioner of Inland Revenue” of the words “Deputy

Commissioner of Inland Revenue”;

(2)

by the substitution for the definition of the expression of “goods” of the following :—

“goods” means all kinds of movable or immovable property but does not include —

(a)

money;

(b)

computer software made to customers special requirements either as unique programme or adaptation for standard programme, inter company information data and accounts, enhancement and update of existing specific programmes, enhancement and update of existing normalized programmes supplied under contractual obligation to customers who have bought the original programme or where the value of contents separately identifiable in a software such vale of contents ;”;

(3)

in the definition of the expression “taxable period”

by the repeal of subparagraph (iv) of paragraph (a)

and the substitution therefor of the following :—

“(iv)

where any person has commenced a business or started a project and undertakes to comply with the requirements of subsection (7) of section 22 under this Act or subsection (6) of section 22 of the Goods and Services Tax Act,

No. 34 of 1996;”.

Read on from s 21