Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Law (No. 30 of 1978) - Sect 13

Amendment of section 23A of the principal enactment

13. Section 23A of the principal enactment is hereby further amended as follows: -
(1) in subsection (1) of that section-
(a) by the substitution, for paragraph (f) of that subsection, of the following new paragraph: -
" (f) income tax for the year of assessment commencing on April 1, 1976, and for the immediately succeeding year of assessment, shall be computed in accordance with the provisions of Part VII of the Second Schedule of this Act; and ''; and
(b) by the addition, at the end of that subsection, of the following new paragraph : -
" (g) income tax for any year of assessment commencing on or after April 1, 1978, shall be computed in accordance with the provisions of Part VIII of the Second Schedule to this Act.";
(2) in subsection (4) of that section, by the substitution for the words and figures " or Part VII " of the words and figures " or Part VII or Part VIII".


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