Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 63 of 1992) - Sect 40

Retrospective operation

40.
(1) The amendments to section 14 of the principal, enactment made by section 5, of this Act shall be deemed for all purposes to have come into force on August 26, 1992.
(2) The amendment to section 15 of the principal enactment made by section 6 of this Act, shall be deemed for all purposes to have come into force on August 26, 1992.
(3) The amendment to section 17c of the principal enactment made by section 9(2) (c) of this Act shall be deemed for all purposes to have come into force on November 29, 1990 and any company engaged only in carrying on any undertaking referred to in sub-paragraph (iv) of paragraph (c) of subsection (2) of section 17c of the principal enactment, approved by the Minister by notice published in the Gazette within one month of the commencement of this Act, shall be deemed for all purposes to have been approved by the Minister by notice published in the Gazette prior to April 1, 1992.
(4) The amendment to section 22DDD of the principal enactment made by section 11 of this Act, shall be deemed for all purposes to have come into force on April 1, 1991.
(5) The amendment to section 23 (1) of the principal enactment made by section 12(2) of this Act, shall be deemed for all purposes to have come into force on January 1, 1992.
(6) The amendment to section 31 (5D) of the principal enactment made by section 15(2) of this Act, shall he deemed for ail purposes to have come into force on November 29, 1990.
(7) The amendment to section 32 of the principal enactment made by section 16 (3) of this Act, shall be deemed for all purposes to have come into force on August 26, 1992.
(8) The amendment to section 38 (4) made by section 19 of this Act, shall be deemed for all purposes, to have come into force on September 8. 1988.
(9) The amendment to section 31 (5D) of the principal enactment made by section 24(2) of this Act, shall be deemed for all purposes to have come into force on April 1, 1992.
(10) The amendment to section 113A of the principal enactment made by section 27 (2) of this Act, shall be deemed, for all purposes, to have come into force on April 1, 1992.


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