නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 17A of the principal enactment, as last amended by Act, No. 8 of 2012 is hereby further amended in subsection (2) of that section as follows :-
(1)
by the substitution in sub-paragraph (ii) of paragraph (a) of that subsection, for the words
“apparels,”, of the words “apparels and textile,”;
(2)
by the substitution in sub-paragraph (xxvii) of paragraph (a) of that subsection, for the words
“national economy; and” , of the words “national economy;”;
(3)
by the substitution in paragraph (b) of that subsection, for the words and figures “on or after
April 1, 2011.”, of the words and figures “on or after
April 1, 2011; and”; and
(4)
by the insertion immediately after paragraph (b) of that subsection, of the following new paragraph:-
“(c)
which is not formed by the splitting up or reconstruction or acquisition of any business which was previously in existence.
For the purpose of this section “the investment” means the cost of any land, plant, machinery, equipment and other fixed assets.”.