Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 11 of 1989) - Sect 17

Retrospective effect

17.
(1) Amendments to section 113A of the principal enactment, made by section 11 of this Act, shall be deemed for all purposes to have come into force on April 1, 1989.
(2) Amendments to section 117 of the principal enactment made by section 13 of this Act, shall be deemed for all purposes to have come into force on April 1, 1987, and accordingly any appeal pending on the day preceding March 16, 1989, shall not be deemed to have been allowed by reason only of the expiration, before the commencement of this Act, of two years from the date of the receipt of such appeal.


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