Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 8 of 2005) - Sect 43

Retrospective effect

43.
(1) The amendments made to paragraph (c) of subsection (1A) and subsection (1B) of section 29 and to section 123A of the principal enactment by section 17(1) and (2) and 32 of this Act, shall for all purposes be deemed to have come into force on April 1,2002.
(2) The amendment made to section 132B of the principal enactment by section 37 of this Act, shall for all purposes be deemed to have come into force on April 1,2003.
(3) The amendments made to sub-paragraph (vi) of paragraph (bb) of subsection (1) of section 23, paragraph (1) of the definition of "interest" appearing in sub-paragraph (iv) of paragraph (aaa) and paragraph (f) of subsection(2) of section 29, section 72A, 144A, and 162A of the principal enactment by sections 14(1)(b), 17(3) and (4),26, 39 and 40 o this act, shall for all purposes be deemed to have come into force on April 1, 2004.
(4) The amendment made to paragraph (e) of section 10 of the principal enactment by section 6 (1) of this Act, shall for all purposes be deemed to have come into force on January 1, 2005.
(5) the amendment made to section 8 by the inclusion of new paragraph(LXXVIII), section 39 and 134 of the principal enactment by section 20 and 38 of this Act, and the new sections 16A and 96A inserted into the principal enactment by section 10 and 27 of this Act, shall for all purposes be deemed to have come into force on April 1,2005.


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