14. The following new section is hereby inserted immediately after section 22 of the principal enactment and shall have effect as section 22A of that enactment:-"
| 22A. Notwithstanding anything contained in this Act, the profits and income within the meaning of paragraph (a) of section 3 of any person who makes a declaration under section 2 of the Inland Revenue (Special Provisions) Act, No. 7 of 2002 shall not be exempted from income tax for any year of assessment commencing on or after April 1, 2003.". |
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Sri Lanka Consolidated Acts