Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 24 of 1997) - Sect 21

Amendment of section 81A of the principal enactment

21. Section 81A of the principal enactment amended by Act, No. 27 of 1982 is hereby further amended in subsection (1) of that section by the substitution for the words "income tax equal to thirty-three and one-third per centum of the amount of such payment", of the words and figures "income tax equal to
(i) thirty-three and one-third per centum of the amount of such payment, where such payment is made prior to April 1, 1997; and
(ii) fifteen per centum of the amount of such payment where such payment is made on or after April 1, 1997.".

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