Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 16 of 1985) - Sect 31

Amendment of section 163 of the principal enactment

31. Section 163 of the principal enactment is hereby amended as follows: -
(1) by the substitution in paragraph (2) of the definition "authorized representation" for the words ,. being an individual registered as an Auditor under the Companies (Auditors) Regulations, is approved by the Commissioner-General ", of the words" is an individual approved by the Commissioner-General under regulations made in that behalf" ; and
(2) in the definition of "business" by the substitution for the words" the letting of commercial premises by a company", of the words" the letting of premises for commercial purposes by a company".


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