Sri Lanka Consolidated Acts

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Inland Revenue (Regulation Of Amnesty) Act (No. 10 of 2004) - Sect 2

Section - 2

2.
(1) Subject to the provisions of section 3 of this Act, the Inland Revenue (Special Provisions) Act, No. 10 of 2003 is hereby repealed.
(2) Subject to the provisions of section 3 of this Act, any person who, on the day immediately prior to the enactment of the Inland Revenue (Special Provisions) Act, No. 10 of 2003, was liable, to pay any tax, levy, penalty (including any penalty in respect of any offence), or fine or to forfeiture in terms of any of the laws specified in the Schedule to the aforesaid Act, shall continue to be liable to the payment of such tax, levy, penalty (including any penalty in respect of any offence), forfeiture or fine, notwithstanding anything done or any right or liberty acquired in terms of the provisions of the aforesaid Act.


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