නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 195 of the principal enactment is hereby amended as follows: -
(1)
by the repeal of sub-paragraph (iv) of paragraph (a) of the definition of the expression “authorised representative”, and the substitution therefor, of the following sub-paragraph: -
“(iv) a member of the Chartered Institute of Taxation of Sri Lanka established under the Sri Lanka Institute of
Taxation (Incorporation) Act, No. 21
of 2000;”;
(2)
by the insertion immediately after the definition of the expression “Company”, of the following new definition: -
““Controller of
Immigration and
Emigration”
means the
Controller of Immigration and
Emigration appointed under section 4 of the Immigrants and
Emigrants Act (Chapter 351);”;
(3)
in the definition of the expression “interest”-
(a)
by the repeal of paragraph (a) and the substitution therefor, of the following paragraph: -
“(a) a payment, including a discount or premium, made under a debt obligation that is not a repayment of capital;”; and
(b)
by the repeal of paragraph (c) and the substitution therefor, of the following paragraph: -
“(c) a commitment, guarantee or service fee paid in respect of a debt obligation or swap agreement; and”; and
(4)
in the definition of the expression “non-governmental organization”, by the substitution for the words “does not include an approved charity;”, of the words and figure “does not include a charitable institution referred to in sub-paragraph (a) of paragraph 1 of the Fifth