3. Section 22 of the principal enactment as last amended by Act no 26 of 2000, is hereby further amended in subsection (4) of that section, as follows :-
| (1) by the substitution for the words ''the end of such taxable period in which such refund became due, and", of the words "the end of the taxable period in which the application for the refund was made, and"; |
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| (2) by the substitution, in paragraph (d) of the proviso to that subsection, for the words "falls immediately before", of the words "falls before". |
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Sri Lanka Consolidated Acts