Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 49 of 1991) - Sect 8

Amendment of section 17 F of the principal enactment

8. Section 17F of the principal enactment in hereby amended in subsection (3) of that section as follows :"
(1) by the substitution, for the words "For the purposes of this section and in relation to any industrial undertaking"", of the words "For the purposes of this section"" ;
(2) by the substitution in paragraph (c) of that subsection, for the words "not to be new capital expenditure, of the words "not to be new capital expenditure; " ;
(3) by the addition, at the end of that subsection, of the following paragraph :"
"(d) the expression " production or manufacture of goods or commodities" includes the growing of fruits, vegetables, flowers or foliage plants.'.


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