Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 8 of 2005) - Sect 2

Amendment of section 3 of the Inland Revenue Act,No.38 of 2000

2. Section 3 of the Inland Revenue Act,No.38 of 2000 (hereinafter referred to as the "principal enactment") as last amended by Act, No.12 of 2000 is hereby further amended as follows:-
(1) in paragraph (hh) of that section, by the substitution for the words "gambling ; and " of the words "gambling ;" ; and
(2) by the insertion, immediately after paragraph(hh) of that section, of the following new paragraph :-
"(hhh) in the case of a non-governmental organisation, any sum received by such organisation by way of grants, donations or contributions or any other manner on or after April 1,2005 ; and".

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