Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 26 of 1968) - Sect 10

Amendment of section 81 of the principal Act,

10.
(1) Section 31 of the principal Act is hereby amended in sub-section (2) of that section as follows: -
(a) by the substitution, for the words "has any investment", of the words and figures "has made on or before March 31, 1964, any investment"; and
(b) by the substitution, for the words "Ordinance, that", of the words and figures "Ordinance, or has made on or after April 1, 1964, any such investment as is referred to in para graph (g) of sub-section (2) of section 69A of this Act, that".
(2) The amendments made in section 31 of the principal Act by sub-section (1) of this section shall be deemed to have come into force on April 1, 1965, and shall apply to every year of assessment commencing on or after that date.


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