Value Added Tax (Amendment) Act 2006 · As enacted
17. 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.
Official translationFrom Department of Government Printing, unchanged
Section 83 of the principal enactment is amended as follows:-
by the addition in the end of the definition of
“educational establishment” of the following :—
“(d)
an institution which has entered into an agreement with the Board of Investment of Sri
Lanka under section 17 of the Board of
Investment of Sri Lanka Law No. 4 of 1978, with a minimum investment of not less than rupees fifteen million providing vocational training or practical training in the areas of information technology, vocational training, management training, skills development or training for foreign employment, textile and clothing, nursing, food processing, agricultural plantation or industrial.”.
in the definition of “Standard Rate” by the substitution for the words “specified in the Second
Schedule;” of the words “specified in the Second
Schedule, Third Schedule and Fourth Schedule;”;
in the definition of “taxable period” by the addition immediately after item (v) of paragraph (a) of the following:-
“(vi)
where any person registered with Textile
Quota Board or Export Development Board as the case may be, who makes supplies to an exporter registered with Textile Quota Board or Export Development Board referred to in paragraph (c) or (d) of subsection (2) of section 2.”;