Tax and Foreign Exchange Amnesty Act (No. 4 of 1997)

Sri Lanka Consolidated Acts

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Tax and Foreign Exchange Amnesty Act (No. 4 of 1997) - Sect 9

Preceding provisions of this Act, not to be construed as authorizing the revision of any assessment previously made

9. Nothing in the preceding provisions of this Act shall be read or constructed as authorizing the revision of -

(a) any assessment made under the provisions of-

	(i) the law for the time being relating to the imposition of, income tax or surcharge on income tax or wealth tax or surcharge on wealth tax ; or

	(ii) the Finance Act, No. 11 of 1963, the Turnover Tax Act, No. 69 of 1981, or the National Security Levy Act, No. 52 of 1991;

(b) any requirement imposed before March 31, 1996, on any person to whom this Act applies and in relation to any violation by him of any provision of the Exchange Control Act ; or

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