2. Section 119 of the Finance Act, No. 11 of 1963, hereinafter referred to as the " principal Act ", is hereby amended as follows: -
(1) in sub-section (1) of that section, by the substitu-tion, for the words " carries on in any place in Ceylon " of the words " carries on in Ceylon "; and |
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(2) in sub-section (5) of that section, by the substitution, for the words " for any year of assessment in respect of ", of the words " for any year of assessment ending on or before September 30, 1968, in respect of ". |
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