Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 41 of 1999) - Sect 15

Retrospective effect

15.
(1) The amendments to section 14, section 15, section 32DDD Section 32DDDD, section 113 A and the First Schedule to the principal enactment made respectively by section 4, section 5, section 9, section 10, section 13 and section 14 of this Act shall be deemed for all purposes to have come into force on April 1, 1999.
(2) The amendment to section 23 of the principal enactment made by the section 6 of this Act shall be deemed for ail purposes to have come into force on April 1,1998.
(3) The amendment to section 30 of the principal enactment made by section 7 of this Act shall be deemed for all purposes to have come into force on January 1, 1998.
(4) The amendment to section 31 of the principal enactment made by section 8 of this Act shall be deemed for ail purposes to have come into force on November 6, 1997.
(5) The amendment of section 8 of the principal enactment made by section 2(1 )(c) of Act No. 52 of 1998 in relation to the Geological Survey and Mines Bureau established under the Mines and Minerals Act No. 33 of 1992, shall be deemed for all purposes to have come into force on March 18, 1993 notwithstanding anything to the contrary in the said Act.


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