නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 23 of the principal enactment as amended by
Act, No. 10 of 2002 is hereby further amended in subsection (1) of that section as follows :–
(1)
in paragraph (b) of that subsection by the repeal of sub-paragraph (iii) thereof and the substitution therefor of the following sub-paragraph–
“(iii)
any motor coach acquired by such person and used in any trade, business, profession or vocation, in transporting employees of such trade, business, profession or vocation to, or from their place of work, at the rate of one hundred percentum of its cost of acquisition ; ” and
(2)
in paragraph (c) of that subsection by the repeal of sub-paragraph (ii) thereof and the substitution therefor of the following sub-paragraph–
“(ii)
one-fourth of any payment made for any year of assessment on or after April 1, 2002 ; ”.