Sri Lanka Consolidated Acts

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Turnover Tax (Incorporation) Act (No. 47 of 1984) - Sect 4

Retrospective effect of section 2

4. The amendment made to the principal enactment by section 2 of this Act shall be deemed for all purposes to have come into operation at midnight of November 14, 1984 and accordingly any tax collected during the period commencing at midnight of November 14, 1984 and ending on the date of commencement of this Act from an importer in accordance with section 5 of the principal enactment as amended by section 2 of this Act shall be deemed to have been and to be validly levied and collected.


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