5. Section 76 of the principal enactment as last amended by Act No. 26 of 2000 is hereby further amended in paragraph (a) of the definition of the expression "taxable period" as follows :
| (1)in sub-paragraph (v) of that paragraph, by the substitution for the words "of the Schedule;", of the words "of the Schedule, prior to April 1, 2001;"; and |
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| (2)by the addition, at the end of that paragraph, of the following sub-paragraph :-
| | (vii) where any person has entered into any such agreement with the Board of Investment of Sri Lanka, as referred to in item (XXVIII) of the Schedule and such person could not commence making taxable supplies under the project to which the agreement relates, by March 31, 2001." | | |
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Sri Lanka Consolidated Acts