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As enacted

1. Short title and date of operation

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

This Act may be cited as the Value Added Tax

(Amendment) Act, No. 7 of 2012 and shall be deemed to have come into operation on January 1, 2012 unless different dates of operation are specified therefor, in the relevant sections.