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As enacted

7. Amendment of section 25C of the principal enactment

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

Section 25C of the principal enactment is hereby amended in subsection (4) by the repeal of that subsection and the substitution therefor of the following:-

“(4) Notwithstanding anything contained in subsection (1), any person to whom this Chapter applies-

(a)

may in writing communicate to the

Commissioner-General, his intention to calculate subject to the provisions of subsection (5), the tax to which he is liable in respect of any month commencing on or after

July 1, 2003 but for the period prior to January 1, 2014. The provisions of subsection (5)

shall however be applicable for the period subsequent to the communication in writing to the Commissioner-General which communication shall not be revocable.

(b)

shall for any month commencing from

January 1, 2014, be subject to the provisions of subsection (5).”.