Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAssessment of section 23 of the principal enactment
| 7. Section 23 of the principal enactment is hereby amended in the proviso to subsection (5), of that section by the substitution for the words "carried on by that person", of the words and figures "carried on by that person":provided further that nothing in the provisions of sub-paragraph (1) of paragraph (a) shall apply in respect of any capital asset let on hire on or after April 1, 1995, by any person if such person is a company engaged is the business of letting capital assets on here". |