Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 24 of 1997) - Sect 24

Amendment of section 113 A the principal enactment

24. Section 113A of the principal enactment as amended by Act, No. 21 of 1994 is hereby further amended in sub-section (1) of that section as follows :-
(1) in paragraph (i) of that subsection, by the substitution for the words and figures "any year of assessment commencing on or after April 1, 1986 but prior to April 1, 1992; and ", of the words and figures "any year of assessment commencing on or after April 1, 1986 but prior to April 1, 1992 ;";
(2) in paragraph (ii) of that subsection, by the substitution for the words and figures "any year of assessment commencing on or after April 1, 1992", of the words and figures "any year of assessment commencing on or after April 1, 1992 but prior to April 1,1997 ; and"; and
(3) by the insertion, immediately after paragraph (ii) of that subsection, of the following paragraph :
"(iii) ten per centum of the interest so payable where such year of assessment is any year of assessment commencing on or after April 1, 1997".

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