Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 37 of 2003) - Sect 24

Amendment of section 41 of the principal enactment

24. Section 41 of the principal enactments is hereby amended as follows :-
(1) in subsection (1) of that section "
'(a) in item (ii) of that subsection by the substitution for the words and figures "or of Chapter VIII.". of the words and figures "or of Chapter VIII;":
(b) by the insertion at the end of that subsection of the following proviso :"
(2) in subsection (2) of that section by the substitution for the words "fifteen per centum'. of the words "fifteen per centum for any year of assessment commencing prior to April 1, 2003 and at the appropriate rate as specified in the Sixth Schedule to this Act. for any year of assessment commencing on or after April 1,2003".


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