Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 41 of 1999) - Sect 6

Amendment of section 23 of the principal enactment

6. Section 23 of the principal enactment, as last amended by Act No. 52 of 1998, is hereby further amended as follows:-
(1) in subsection (1) of that section,.-
(a) in paragraph (eee) of that subsection -
(i) by the substitution, in sub-paragraph (ia) of that paragraph for the words and figures "[other than plant, machinery or fixtures referred to in sub-paragraph (ii) or (iia)]" of the words and figures "[other than plant, machinery or fixtures referred to in sub-paragraph (ii), (iia) or (iib)]" ; and
(ii) by the insertion, immediately after sub-paragraph (iia) of that paragraph, of the following subparagraph :-
(b) by the repeal of paragraph (eeeee), of that subsection and the substitution therefor of the following paragraph ;-
"(eeeee) an allowance in respect of-


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