Sri Lanka Consolidated Acts

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Surcharge On Income Tax (Amendment) Act (No. 28 of 1993) - Sect 7

Amendment of section 8 of the principal enactment

7. Section 8 of the principal (enactment is hereby amended as follows :
(1) by the substitution for the words " non-resident company", "person", "profits and income", of the words " non-resident company ", " profits and in-come ";",
(2) by the substitution, in paragraph (v) of the definition of " income tax ", for the words. " by that person for that relevant year; and ", of the words. " by that person for that relevant year ; ".
(3) by the substitution, in the definition of, "Inland Revenue Act", for the words and figures, " means the Inland Revenue Act, No- 28 of 1979;", of the words and figures " means the Inland Revenue Act, No. 28 of 1979 ; and " ; and
(4) by the addition, immediately after the definition of "Inland Revenue Act", of the following definition ;


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