Inland Revenue (Amendment) Act (No. 21 of 1994)

Sri Lanka Consolidated Acts

Amendment of section 85 A of the principal enactment

23. Section 85A of the principal enactment is hereby amended as follows :"

(a) by the re-numbering of that section as subsection principal enactment (1) of that section,

(b) by the addition immediately after subsection (1) of that section of the following subsection : "

"(2) the provision of this section shall not apply to a person-

(a) to whom the provision of section 32F or 32G or 32H apply;

(b)to whom the provision of section 32J or section 32K apply.".