නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 12 of the principal enactment is hereby amended as follows :—
(1)
by the substitution in the definition of the expressions “agent”, “allowance for depreciation”, and “Assessor”, the expressions “agent”, “allowance for depreciation”, “Assessor” and “Company” ;
(2)
by the repeal of the definition of the expression
“BOI enterprise” and the substitution therefor of the following :—
“BOI enterprise” in relation to any relevant year of assessment means any enterprise in relation to which the exemption of its profits and income from income tax, in terms of any agreement entered into by the Board of Investment of Sri Lanka with such enterprise under section 17 of the
Board of Investment of Sri Lanka Law, No.
4 of 1978, subsists during the whole or any part thereof of that relevant year of assessment ;”;
(3)
by the repeal of the definition of the expression
“person” and the substitution therefor of the following :—
“person” includes a company or a body of persons, but does not include-
(a)
any registered society, within the meaning of the Co-operative Societies Law, No. 5 of 1972 ;
(b)
any non-resident person carrying on business as an owner or charterer of an aircraft or ship ; ”.