Inland Revenue (Amendment) Act 2026 · இயற்றப்பட்டவாறு
36. Amendment of the First Schedule to the principal enactment
அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF
அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
The First Schedule to the principal enactment is hereby amended as follows: -
in item (a) of sub-paragraph (2) of paragraph 1 of that Schedule, by the substitution for the words and figures “at the rate of 10%;”, of the following: -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
15%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;”;
in item (a) of sub-paragraph (2) of paragraph 2 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following: -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
15%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”;
in item (a) of sub-paragraph (2) of paragraph 3 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following : -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”;
in item (b) of sub-paragraph (2B) of paragraph 4 of that Schedule, by the substitution for the words “any liquor or tobacco product-”, of the words “any liquor or tobacco product, other than the export of such product –”;
in item (a) of sub-paragraph (2) of paragraph 5 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following: -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”; and
in item (a) of sub-paragraph (2) of paragraph 7 of that Schedule, by the substitution for the words and figures “at the rate of 10%; and”, of the following : -
“at the rate of –
10%, prior to the date on which the provisions referred to in subsection (2) of section 1
come into operation; and
30%, with effect from the date on which the provisions referred to in subsection (2) of section 1 come into operation;
and”.