Sri Lanka Consolidated Acts

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Goods And Services Tax (Amendment) Act (No. 5 of 2001) - Sect 7

Retrospective effect

7.
(1) The amendment made to section 7 of the principal enactment by section 2 (2) of this Act, shall, insofar as such amendment relates to computer software developers be deemed to have come into force on April 1, 1998.
(2) The amendment made to the Schedule to the principal enactment by section 6 (1) of this Act shall be deemed to have come into force on July 13, 2000.

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