44. Amendment of section 155 of the principal enactment

Section 155 of the principal enactment is hereby amended by the substitution for the words “such rent, lease rent or other payment.”, of the following words and figures:—

“such rent, lease rent or other payment:

Provided that where it is proved to the satisfaction of the Commissioner-General that any person or partnership is registered with the

Department of Inland Revenue as a person or partnership, chargeable with the Economic

Service Charge under the Economic Service Charge

Act, No. 13 of 2006, the Commissioner-General shall direct that the provisions of this section relating to

Act, No. 9 of 2008

the deduction of income tax shall not apply, in relation to such rent, lease rent or other payment payable on or after April 1, 2008, to such person or partnership.”.