Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Value Added Tax (Amendment) Act (No. 8 of 2006) - Sect 7

Amendment of section 22 of the principal enactment

7. Section 22 of the principal enactment is hereby amended as follows:-
(1) in subsection (3) of that section-
(a) by the substitution for the words "which tax can be levied" wherever such words appear, of the words and figures "which tax can be levied other than any tax levied under Chapter IIIA of the Act";
(b) by the repeal of the fourth proviso to that subsection and the replacement therefor of the following proviso:-
(2) in paragraph (d) of the second proviso to subsection (5), by the substitution for all the words and figures from "such deferred tax under section 2," to the words "whichever is later:" of the words and figures -
(3) in subsection (6) of that section by the addition immediately after paragraph (iv) thereof, of the following:-


[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]