නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 2 of the Economic Service Charge Act, No.
13 of 2006 (hereinafter referred to as the “principal enactment”) is hereby amended as follows :—
(1)
in subsection (2) of that section, by the substitution for the words “for that relevant quarter does not exceed rupees ten million.”, of the words and figures—
“ for that relevant quarter,—
(a)
commencing before March 31, 2007, does not exceed rupees ten million ; and
(b)
commencing on or after April 1, 2007 does not exceed rupees seven million five hundred thousand.”;
(2)
in the proviso to paragraph (a) of subsection (3) of that section, by the substitution for all the words from “shall not include any trade or business” to the end of that paragraph, of the words and figures—
“shall not include—
(i)
for any relevant quarter of the year of assessment commencing on April 1, 2006
and ending on March 31, 2007, any trade or business of any person or partnership, which deals in the wholesale or retail trade of any goods not manufactured or produced by such person or partnership ; and
(ii)
for any relevant quarter of the year of assessment commencing on or after April 1,
2007, any trade or business, other than—
(A)
any manufacturing business ; and
(B)
any business of a reopened factory referred to in section 24B of the