20. Section 76 of the principal enactment amended by Act, No 11 of 1998 is hereby further amended as follows :-
| (1) in the definition of "associated person" by the addition immediately after paragraph (g) of that definition of the following :"
| | "(h) any two or more persons carrying on any activity separately or jointly which has resulted in the supply of identical goods or services which cannot be produced by any other person or persons ;". | | |
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| (2) in the definition of "body of persons" by the substitution for the words "any undertaking of the Government of Sri Lanka" of the words "any undertaking of the Government of Sri Lanka or any co-ownership of immovable property ;"; |
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| (3) by the insertion immediately after the definition of '"company" of the following definition :- |
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| (4) by the insertion immediately after the definition of "Deputy Commissioner'' of the following definitions :- |
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| (5) in the definition of "importation", by the substitution for the words "customs bonded warehouse" of the words ''customs bonded area''; |
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| (6) in the definition of "input tax" by the substitution for the words "tax paid on the supply" of the words "tax paid by him on the supply"; |
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| (7) by the repeal of the definition of "supply of goods" and the substitution of the following definition therefor :- |
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| (8) in the definition of "supply of services" by the substitution for the words "not a supply of goods" of the words "not a supply of goods but includes any loss incurred in a taxable activity for which an indemnity is due;". |
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| (9) in paragraph (d) of the definition of "taxable activity" by the substitution for the words "of any immovable properly" of the words "of any immovable property or the administration of any property ;";. |
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Sri Lanka Consolidated Acts