Sri Lanka Consolidated Acts

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Capital Levy Act (No. 51 of 1971) - Sect 24

Validity of assessments, &c.,

24. The provisions of section 96 of the principal Act shall apply as if such provisions were provisions of this Act and refer to this Act and not to the principal Act and as if in paragraph (a) of sub-section (2) of that section, for the words " the amount" of income, wealth or gifts assessed, or the amount of tax charged; ", there were substituted the words " the amount of capital assessed or the amount of the capital levy charged; ".


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