Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 52 of 1998) - Sect 34

Retrospective effect

34.
(1) The amendment to section 8 of the principal enactment made by section 2(2) and 2(3) of this Act, shall be deemed for all purposes to have come into force on December 1, 1996.
(2) The amendment to section 31A of the principal enactment made by section 17(2) of this Act, shall be deemed for all purposes to have come into force on November 6, 1996.
(3) The amendment to section 29, of the principal enactment made by section 14 of this Act, shall be deemed for ail purposes to have come into force on April 1, 1997 ;
(4) The provisions of section 21 of this Act shall be deemed for all purposes to have come into force on April 1, 1997.
(5) The amendment to-
(i) section 9 of the principal enactment made by section 3(2) to 3(4) of this Act;
(ii) section 14 of the principal enactment made by section 6 of this Act;
(iii) section 17JJ of the principal enactment made by section 8 of this Act;
(iv) section 17KK of the principal enactment made by section 9 of this Act ;
(v) section 23 of the principal enactment made by section 12(1) of this Act;
(vi) section 31 of the principal enactment made by section 16 of this Act, other than the insertion of paragraph (t) in subsection (2) of section 31,
(6) The amendments to sections 8, 30 and 32D of the principal enactment made by sections 2(1), 15 and 19 respectively of this Act shall be deemed for all purposes to have come into force on January 1, 1998
(7) The amendment to-
(i) section 10 of the principal enactment made by section 4 of this Act;
(ii) section 15 of the principal enactment made by section
(iii) section 20D of the principal enactment made by section 11 of this Act;
(iv) section 23 of the principal enactment made by section 12 (other than by paragraphs (b) and (c) of subsection (1), of this Act.
(v) section 24 of the principal enactment made by section 13 of this Act;
(vi) section 31A of the principal enactment made by section 17(1) and 17 (3) of this Act;
(vii) section 163 of the principal enactment made by section 31 of this Act;
(viii) the Sixth Schedule and the Seventh Schedule made by section 32 and section 33 respectively of this Act.
(8) The provisions of section 20 of the Act shall be deemed for all purposes to have come into force on April 1, 1998.


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