Sri Lanka Consolidated Acts

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Value Added Tax (Amendment) Act (No. 8 of 2006) - Sect 20

Retrospective effect

20. The amendment made to -
(a) section 2 of the principal enactment, by section 2(3) and (4) of this Act shall for all purposes be deemed to have come into force on January 1, 2006.
(b) section 3 of the principal enactment, by section 3 of this Act shall for all purposes be deemed to have come into force on January 1, 2006.
(c) section 6 of the principal enactment, by section 4 of this Act, shall for all purposes be deemed to have come into force on January 1, 2006.
(d)
(i) the fourth proviso to section 22(3) of the principal enactment, by section 7(1)(b) of this Act shall for all purposes be deemed to have come into force on August 2, 2005;
(ii) the paragraph (b) of the second proviso to subsection (5) of section 22 of the principal enactment, by section 7(2) of this Act, shall for all purposes be deemed to have come into force on January 1, 2006.
(e) the proviso to subsection (1) of section 58 of the principal enactment, by section 13 of this Act, shall for all purposes be deemed to have come into force on January 1, 2006.
(f) section 71(2) of the principal enactment, by section 15 of this Act, shall for all purposes be deemed to have come into force on January 1, 2006.
(g) section 83 of the principal enactment, by section 17(3) of this Act, shall for all purposes be deemed to have come into force on January 1, 2006.
(h) item (i) and (vi) of paragraph (a) of Part II of the First Schedule of the principal enactment, other than the exemption referred to diesel, by section 18(1)(c) of this Act, shall for all purposes be deemed to have come into force on August 5, 2005.
(i) item (iv) and diesel referred to in item (vi) of paragraph (a) of Part II of the First Schedule of the principal enactment by section 18(1) (b) and diesel in paragraph (c)of this Act shall for all purposes be deemed to have come into force on August 1, 2005.
(j) item (xii) of paragraph (a) of Part II of the First Schedule of the principal enactment by section 18(1) (d) (other than machinery used for rice milling industry) of this Act shall for all purposes be deemed to have come into force on November 16, 2005.
(k) item (xiii) of paragraph (b) of Part II of the First Schedule by of the Principal enactment by section 18(2) (c) of this Act shall for all purposes be deemed to have come into force on November 16, 2005.
(l) item (xiv) and (xv) paragraph (b) of Part II of the First Schedule by of the Principal enactment by section 18(2) (c) of this Act shall for all purposes be deemed to have come into force on January 01, 2006.
(m) items (xi) and (xii) of paragraph (c) of Part II of the First Schedule of the principal enactment, by section 18 (3) (c) of this Act shall for all purposes be deemed to have come into force on January 1, 2006.
(n) items (xix) of paragraph (a) of the Fourth Schedule of the principal enactment, by section 19 of this Act shall for all purposes be deemed to have come into force on January 01, 2006.


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