Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 37 of 2003) - Sect 31

Amendment of section 48 of the principal enactment

31. Section 48 of the principal enactment is hereby amended as follows :-
(1) in subsection (1) of that section, by the substitution for the words "notwithstanding anything to the contrary in this Act.", of the words ''notwithstanding anything to the contrary in this Act:";
(2) by the insertion immediately after subsection (1) of that section , of the following proviso : -
(3) in subsection (2) of that section, by the substitution for the words "notwithstanding anything to the contrary in this Act.'', of the words notwithstanding anything to the contrary in this Act :"; and
(4) by the addition immediately after subsection (2) of that section, of the following proviso:-

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