22. Section 58 of the principal enactment is hereby amended as follows :-
| (1) in the proviso to subsection (1) of that section by the repeal of paragraphs (i) and (ii) of that proviso and the substitution therefor of the following paragraphs-
| | "(i) a registered person who makes zero rated supplies ; or | | |
| | (ii) any registered person referred to in paragraph (b) of the proviso to subsection (4) of section 22; | | |
| | (iii) any registered person referred to in subsection (6) of section 22"; | | |
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| (2) in subsection (3) of that section-
| | (a) by the substitution in paragraph (a) thereof for the words "any taxable period or a month in a taxable period", of the words any taxable period" | | |
| | (b) by the substitution in paragraph (b) thereof for the words "any taxable period or in a month in a taxable period has not furnished a return for any taxable period or a month in a taxable period", of the words "any taxable period has not furnished a return". | | |
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Sri Lanka Consolidated Acts