Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 19 of 2003) - Sect 22

Amendment of section 186 of the principal enactment

22. Section 186 of the principal enactment as last Amendment of amended by Act. No. 10 of " 2002 is hereby further amended section 186 of the " principal as follows :-
(1) in the definition of the expression of "authorized representative"-
(a) in sub item (iii) in item 1(a) of that definition by the substitution for the words "'Attorney at -Law ; or" the words "Attorney at Law ;";
(b) in sub item (iv) in item 1(a) of the definition by the substitution for the words "employed by that person", of the words "employed by that person : or";
(c) by the insertion immediately after sub item (iv) in item 1 (a) of the following :-
"(v) a member of the Sri Lanka Institute of Taxation established under the Sri Lanka Institute of Taxation Act, No. 21 of 2000 ; " ;
(2) by the insertion immediately after the definition of the expression "prescribed" of the following :-

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