22. Section 85A of the principal enactment is hereby amended as follows:-
| "(1) by the substitution, for the words" seventy-five per centum ", of the words and figures" seventy-five per centum in the case of an year of assessment commencing prior to April 1, 1987, or fifty per centum in the case of an year of assessment commencing on or after April 1, 1987"; |
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| (2) by the substitution, for the words" a period of ten years ", of the words and figures "a period of ten years in the case of an year of assessment commencing prior to April 1, 1987, or a period of five years in the case of an year of assessment commencing on or after April 1, 1987"; and |
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| (3) by the substitution, for the words" aforementioned ten years ", of the words" aforementioned ten or five years ", |
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Sri Lanka Consolidated Acts