23. The provisions of section 95 of the principal Act shall apply as if those provisions were provisions of this Act and refer to this Act, and not to the principal Act, and-
| (a) as if in sub-section (1) of that section, for the words " amount of income, wealth or gifts assessed and the amount of tax charged ", there were substituted the words " amount of capital assessed and the amount of the capital levy charged "; and |
|
| (b) as if in sub-section (2) of that section, for the words " amendment of the rate of tax it is necessary to vary the amount of tax charged ", there were substituted the words " amendment of the rate of the capital levy it is necessary to vary the amount of the capital levy charged ". |
|
|
Sri Lanka Consolidated Acts