13. Section 22 of the principal enactment as amended by Act. No. II of 1998 is hereby further amended as follows :-
| (1) by the repeal of subsection (3) of that section and by the substitution, therefor of the following :-
| | "(3) Where goods or services supplied to a registered person, or goods imported by him, are used or to be used partly for the purposes of a taxable activity carried on or carried out by him on which tax can be levied and partly for other purposes, the tax on such supplies and importations shall be apportioned so however that only so much of the tax on such supplies or importation as is referrable to his taxable activity on which tax can be levied shall be counted as his input tax."; | | |
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| (2) in subsection (4) of that section :-
| | (i) by the substitution for the words "be refunded and where it is not so refunded" of the words "be refunded upon application made therefor to the Commissioner General and where it is not so refunded."; | | |
| | (ii) by the -"repeal of the proviso to that subsection and by the subsitution therefor of the following proviso :- | | |
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| (3) in paragraph (iii) of subsection (5) of that .section by the substitution for the words "if the supply is not supported by a tax invoice or'', of the words "if the supply is not supported by a tax invoice received within twelve months from the end of the taxable period In respect of which the tax invoice relates or" ; |
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| (4) by the insertion immediately after subsection (7) thereof of the following :" |
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Sri Lanka Consolidated Acts