Sri Lanka Consolidated Acts

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Value Added Tax (Amendment) Act (No. 6 of 2005) - Sect 15

Retrospective effect

15. The amendment made to-
(a) section 2(3) (f) of the principal enactment by section 2 of this Act shall for all purposes be deemed to have come into force on January 1, 2005;
(b) section 6 of the principal enactment by section 5 of this Act shall be deemed for all purposes to have come into force on January 1, 2005;
(c) section 21 of the principal enactment by section 8 of this Act shall be deemed for all purposes to have come into force on January 1, 2005;
(d) section 22 of the principal enactment -
(i) by the first proviso to section 9 of this Act shall for all purposes be deemed to have come into force on November 18, 2004;
(ii) by the second proviso to section 9 of this Act shall for all purposes be deemed to have come into force on January I, 2005 ;
(e) section 26 of the principal enactment by section 11 of this Act shall be deemed for all purposes to have, come into force on January 1 , 2005 ;
(f) the third proviso to section 76 of the principal enactment by section 11 of this Act shall be deemed for all purposes to have come into force on January 1,2005.


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