Inland Revenue (Amendment) Act 2003 · පනවන ලද පරිදි
31. Amendment of section 48 of the principal enactment
නිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 48 of the principal enactment is hereby amended as follows :–
in subsection (1) of that section, by the substitution for the words “notwithstanding anything to the contrary in this Act.”, of the words “notwithstanding anything to the contrary in this Act :”;
by the insertion immediately after subsection (1) of that section, of the following proviso :–
“Provided however, any dividend referred to in sub-paragraphs (a), (b) and (c) which are taxable for any year of assessment commencing on or after
April 1, 2003 shall be chargeable with tax at the appropriate rate as specified in the Sixth Schedule to this Act.”;
in subsection (2) of that section, by the substitution for the words “notwithstanding anything to the contrary in this Act.”, of the words notwithstanding anything to the contrary in this Act :”; and
by the addition immediately after subsection (2) of that section, of the following proviso:–
“Provided however, any dividend referred to in sub-paragraphs (a), (b) and (c) which are taxable for any year of assessment commencing on or after
April 1, 2003 shall be chargeable with tax at the appropriate rate as specified in the Sixth Schedule to this Act.”.