Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 8 of 2005) - Sect 14

Amendment of section 23 of the principal enactment

14. Section 23 of the principal enactment as last amended by Act, No. 12 of 2004 is hereby amended as follows:-
(1) in paragraph (bb) of subsection (1) of that section:-
(a) by the substitution in sub-paragraph (i) of that paragraph, for the words "such equipments, as the case may be ;",. of the following words and figures :-
(b) by the substitution in sub-paragraph (vi) of that paragraph, for all the words from "any qualified building or any unit'* to the words "acquisition as the case may fee;:"', of the following words :-
(c) by the substitution in the proviso to that paragraph, for the words and figures "(v) of this paragraph of the words and figures "(v) or (vi) of this paragraph.";
(2) in the paragraph appearing immediately, after sub-. paragraph (id) of the proviso to paragraph (m) of subsection (1) of that section, by the substitution for the words and figures "sub-paragraphs (ia), (ib) and (ic) of the words and figures "sub-paragraphs (ia), (ib), (ic) and this sub-paragraph" ; and
(3) by the renumbering subsection (3a) of that section subsection (3A).


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