Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendments to the Inland Revenue Act No. 38 of 2000
| 77. All references to Goods and Services Tax and Goods and Services Tax Act, No. 34 of 1996 in the Inland Revenue Act No. 38 of 2000, shall on or after August 1, 2002, be read and construed to include a reference to the Value Added Tax and the Value Added Tax Act, No. 14 of 2002, for any year of assessment or part of a year of a year of assessment. |