Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 35 of 1993) - Sect 19

Amendment of the Second to the principal enactment

19. The Second Schedule to the principal enactment is hereby amended as follows :
(1) by the substitution, for Part I of that Schedule, of the following Part:
(2) in Part IVB of the Schedule, by the substitution, for the words and figures "'' The rate of income tax for every year of assessment commencing on or after April 1, 1992,", of the words and figures " The rate of income tax for the year of assessment commencing on April 1, 1992 ";
(3) by the insertion, immediately after Part IVB of that Schedule of the following Part:
(4) in Part VB of that Schedule, by the substitution, (for the words and figures " any year of assessment commencing on or after April 1, 1992 and in respect of which the Assesor is satisfied that on the last day of that year of assessment", of the words and figures "the year of assessment commencing on April 1, 1992, and in respect of which the Assessor is satisfied that as on March 31,1993 " ;
(5) in Part VI of that Schedule, by the substitution for the words and figures " every year of assessment commencing on or after April 1, 1979 ", of the words and figures " for the year of assessment commencing on or after April 1, 1993 " ;
(6) in Part VII of that Schedule, by the substitution, for the words and figures " every year of assessment commencing on or after April 1, 1992", of the words and figures "for the year of assessment commencing on April 1, 1992" ;
(7) in Part IX of that Schedule, by the substitution, for the words and figures "for any year of assessment commencing on or after April 1,1992", of the words and figures " for the year of assessment commencing on April 1, 1992" ;
(8) in Part X of that Schedule, by the substitution for the words and figures " for every year of assessment commencing on or after April 1, 1992", of the words and figures ." for the year of assessment commencing on April 1, 1992" ; and
(9) by the insertion, immediately after Part X of that Schedule, of the following Part:


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