12. Section 23 of the principal enactment is hereby amended in subsection (1) of that sect on as follows : "
| (1) in paragraph (hh) of that subsection, by the substitution for the words and figures, "any year of assessment commencing on or after April 1, 1985, any sum ", of the words and figures " any year of assessment commencing on or after April 1, 1985, but prior to April 1, 1992, any sum" ; and |
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| (2) in paragraph (k) of that subsection, by the substitution for all the words; from "
| | (i) business turnover tax " to the words " by any Provincial Council: " of the following : " " (i) business turnover tax payable under the Finance Act, No. 11 of 1963 ; or | | |
| | (ii) turnover tax payable under the Turnover Tax Act, No. 69 of 1981, less any deduction allowable under section 47 or section 48 or section 48A of that Act; or | | |
| | (iii) tax corresponding to business turnover tax or turnover tax referred to in sub-paragraph (i) or sub-paragraph (ii) respectively and payable, on or after January 1, 1991, under any Statute enacted by any Provincial Council, | | |
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Sri Lanka Consolidated Acts