Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsCertain provisions in lection 6 of the Estate Duty Ordinance to be deemed to have come into force on May 5,1959
| 2. The provision in paragraph (iv) of the proviso to paragraph (d) of section 6 of the Estate Duty Ordinance, hereinafter referred to as the " principal enactment ", as amended by Act No. 15 of 1959 and Act No. 18 of 1962, whereby nothing contained in paragraph (d) of section 6 of that Ordinance shall apply to such gifts as are specified in subsection (1)of section 21 of the Personal Tax Act, No. 14 of 1959. other than any gifts specified in paragraph (6), paragraph (f), paragraph (h) or paragraph (i) of that subsection, shall be deemed for all purposes to have come into force on May 15, 1959, and accordingly every assessment or additional assessment of estate duty made prior to the date of commencement of this Law in respect of gifts made at any time before July 18, 1958, by any person whose death occurred on or after May 15, 1959, but before May 26, 1962, shall be deemed to have been made under the principal enactment as so amended, read with the foregoing provisions of this section, and to have been and to be valid and effectual for the purposes for which the assessment was made. |