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Inland Revenue (Special Provisions)(Amendment)


Published: 2003-10-22

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Inland Revenue (Special Provisions)(Amendment)
Inland Revenue (Special Provisions)(Amendment)
AN ACT AMEND TO THE INLAND REVENUE (SPECIAL PROVISIONS) ACT, NO. 31 OF 2003

BE it enacted by the Parliament of the Democratic Socialist:-

[22nd October , 2003 ]
Short title.

1.This Act may be cited as the inland Revenue (Special Provisions) (Amendment) Act, No. 31 of 2003.

Amendment of section 2 of Act no 31 of 2003.

2. Section 2 of the Inland Revenue (Special Provisions) Act, No. 31 of 2003 (hereinafter referred to as the "principal enactment") is hereby amended in subsection (1) of that section, as follows ;

(1)by the substitution for the words and figures "to the Commissioner-General on or before June 30, 2003" of the words and figures "to the Commissioner- General on or before August 31, 2003" ; and

(2)by the substitution for the words and figures "may make a declaration under section 2" in the proviso to that subsection of the words and figures "may make a declaration on or before August 31, 2003. which shall be considered to be a declaration made under subsection (1) of section 2".

Amendment of section 11 of the principal enactment.

3.Section 11 of the principal enactment is hereby amended in the proviso to subsection (2) of that section, by the substitution for the words "within a period of three months from the dale of the coming into operation of this Act" of the words and figures "on or before August 31, 2003".

Sinhala text to prevail in case of inconsistency

4. In the event of my inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail