Sri Lanka Consolidated Acts

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Value Added Tax (Amendment) Act (No. 13 of 2004) - Sect 22

Retrospective effect

22. The amendment made to -
(a) Section 2 of the principal enactment:-
(i) by section 2(2) of this Act, shall for all purposes be deemed to have come into force on June 1. 2003;
(ii) by section 2(3) of this Act, shall for all purposes be deemed to have come into force on January 1,2004;
(b) Section 7 of the principal enactment by section 4 of this Act shall for all purposes be deemed to have come into force on July 1, 2003;
(c) Section 21 of the principal enactment by clause 5 of this Act shall for all purposes be deemed to have come into force from July 1, 2004;
(d) Section 22 of the principal enactment:-
(i) by the proviso to section 6(1) of this Act shall for all purposes be deemed to have come into force on October 1,2003,
(ii) by section 6(2) of this Act shall for all purposes be deemed to have come into force on August 1,2002;
(iii) by sections 6(3) and 6(4) of this Act shall for all purposes be deemed to have come into force on January 1,2004;
(e) Chapter IIIA of the principal enactment shall for all purposes be deemed to have come into force on July 1, 2003;
(f) Section 25A of the principal enactment by section 8 of this Act, shall be deemed for all purposes to have come into force on July 1, 2003 ;
(g) Section 25F of the principal enactment by section 12 of this Act shall be deemed for all purposes to have come into force on July 1, 2003 ;
(h) Section 26 of the principal enactment by section 13 of this Act shall be deemed for all purposes to have come into force on July 1, 2004;
(i) Section 75A of the principal enactment by section 16 of this Act shall be deemed for all purposes to have come into force on January 1, 2004 ;
(j) Section 76 of the principal enactment by section 17 of this Act shall be deemed for all purposes to have come into force on January 1 2004 ;
(k) Section S3 of the principal enactment :-
(i) by section 18(1) of this Act shall for all purposes be deemed to have come into force on January 1, 2004 ;
(ii) by section 18(2) of this Act shall for all purposes be deemed to have come into force on September 17, 2003 ;
(l) First Schedule of the principal enactment :-
(i) by section 19(b)(1) of this Act shall be deemed for all purposes to have come into force on March 1.2003 ;
(ii) by section 19(b)(2) of this Act shall be deemed for all purposes to have come into force on March 1. 2003 ;
(iii) by section 19(b)(3) of this Act shall be deemed for all purposes to have come into force on January 1,2003 ;
(iv) by section 19(b)(4) of this Act shall be deemed for all purposes to have come into force on March 1.2003;
(v) by section 19(b)(6) of this Act shall be deemed for all purposes to have come into force on October 17, 2003.
(m) Second Schedule to the principal enactment by section 20(1), (2), (3), (4) and (6) of this Act shall be deemed for all purposes to have come into force on July 1,2003;


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