Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Law (No. 16 of 1976) - Sect 8

Amendment of section 15 of the principal enactment

8. Section 15 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution, for paragraph (b) of that subsection, of the following new paragraph: -
" (b) the amount of a loss incurred by him during the year of assessment in any trade, business, profession or vocation, which if it had been a profit, would have been assessable under this Act :

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