8.
| (1) The amendments made to the principal enactment by section 5 and section 6 of this Act shall be deemed for all purposes to have come into operation on November 12, 1981. |
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| (2) Where any tax becomes payable by virtue of operation of subsection (1), such tax shall be paid within three months of the date of commencement of this Act. Any tax not so paid shall be deemed to be in default and the person by whom such tax is payable or where such tax is payable by more than one person, or by a partnership, then each such person and each partner in the partnership shall be deemed to be a defaulter for the purposes of this Act. |
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Sri Lanka Consolidated Acts