Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 12 of 2004) - Sect 18

Amendment of section 31 of the principal enactment

18. Section 31 of the principal enactment as last amended by Act. No. 37 of 2003 is hereby further amended as follows:-
(1) in subsection (2) of that section "
(a) by the substitution in sub-paragraph (viii) of paragraph (b) of that subsection, for the words "approved by the Minister.", of the words and figures "approved by the Minister :
(b) by the substitution in paragraph (e) of that subsection, for the words "paragraph (b) of section 9;", of the words and figures "paragraph (b) of section 9 :
(2) in subsection (4) of that section "
(a) by the substitution for sub-paragraph (i) of paragraph (a) of that subsection, of the following sub-paragraph :-
"(i) in respect of all qualifying payments other than those referred to in"
(b) by the substitution for sub-paragraph (v) of paragraph (a) of that subsection, of the following sub-paragraph :-
"(v) in respect of the aggregate of all qualifying payments made"
(3) in subsection (6A) of that section , by the substitution for the words "any qualifying payment referred to in paragraph (i) of subsection (2)". of the words "any qualifying payment referred to in paragraph (i) or (j) of subsection (2)''.


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