அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 22 of the principal enactment is hereby amended as follows:-
(1)
in paragraph (a) of the first proviso to subsection (1)
thereof, by the repeal of sub-paragraphs (iii) and (iv)
and the substitution therefor of the following:-
“(iii) (a) rupees seventy five for any period commencing on or after August 16, 2018
but prior to November 1, 2019;
(b)
rupees one hundred for any period commencing on or after November 1,
2019, but prior to January 1, 2021;
(c)
rupees twenty five for any period commencing on or after January 1, 2021, for each such garment other than panties, socks, briefs and boxer shorts identified under the
Harmonized Commodity Description and
Coding System Numbers for Custom Purposes;
(iv)
(a) rupees seventy five for any period commencing on or after August 16, 2018, but prior to November 1, 2019;
(b)
rupees one hundred for any period commencing on or after November 1,
2019, but prior to January 1, 2021;
(c)
rupees twenty five for any period commencing on or after January 1, 2021, for six pieces of panties, socks, briefs and boxer shorts, identified under the Harmonized
Commodity Description and Coding System
Numbers for Custom Purposes.”;
(2)
in subsection (6) of that section, by the insertion immediately after paragraph (v), of the following new paragraph:–
“(vi) if the payment in respect of supply of goods or services referred to in subsection (1) of section 7 is not received in foriegn currency through a bank in Sri Lanka licenced under the Banking Act, No. 30 of 1988 within a period of six months from the end of the taxable period of which such exportation has taken place or supply of such service is provided, as the case may be.”;
(3)
in subsection (14) of that section, by the substitution for the words and figures “ (14) Where any person”
of the words and figures “(14) For any period prior to the date of commencement of this (Amendment)