Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 49 of 1991) - Sect 13

Amendment of section23 of the principal enactment

13. Section 23 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution for paragraph (k) of that subsection of the following paragraph: "
" (k) any"
(i) business turnover tax payable under the Finance Act, No. 11 of 1963 ;
(ii) turnover tax payable tinder the Turnover Tax Act, No. 69 of 1981, less any deduction allowable under section 47 or section 48 of that Act; or
(iii) tax corresponding to business turnover tax or turnover tax, referred in sub-paragraph (i) or (ii) respectively and payable, on or after January 1, 1991, under any statute enacted by any Provincial Council:


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