Sri Lanka Consolidated Acts

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Turnover Tax (Incorporation) Act (No. 47 of 1984) - Sect 2

Amendment of section 5 of Act No. 69 of 1981

2. Section 5 of the Turnover Tax Act, No. 69 of 1981 (hereinafter referred to as the "principal enactment") is hereby amended by the repeal of sub-paragraph (1) of paragraph (d) of subsection (1) of that section and the substitution of the following sub-paragraph therefor : -
"(1) when such articles were imported the aggregate of
(a) the value of such articles ascertained for the purpose of custom duty in accordance with the Customs Ordinance ; and
(b) the amount of custom duty, if any, paid on such articles ; increased by ten per centum. ".


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