නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Part I of the Finance Act, No. 11 of 2006 is hereby amended in sub-paragraph (ii) of paragraph (b) of subsection (1) of section 2 thereof, by the substitution for the words and figures “(ii) from and after the date of commencement of this
Act,” to the words and figures “Act, No. 10 of 2006, as the case may be,” of the following:-
“(ii)
from and after the commencement of this Act,-
(a)
from every individual who has not in terms of paragraph (i) above, availed himself of the concession referred to therein, or every individual who has paid in respect of any period of five consecutive years of assessment commencing on April 1, 2001 and ending on
March 31, 2011; or
(b)
from every individual who has not in terms of paragraph (i) above, availed himself of the concession referred to therein, or every individual who has paid in respect of any period of ten consecutive years of assessment commencing on April 1, 2001 , income tax in terms of the Inland Revenue Act,