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Acts & Ordinances VALUE ADDED TAX (AMENDMENT) ACT Marginal Notes 1. Short title and the date of operation 2. Amendment of section 2 of Act, No. 14 of 2002 3. Amendment of section 5 of the principal enactment 4. Amendment of section 10 of the principal enactment 5. Amendment of section 11 of the principal enactment 6. Amendment of section 20 of the principal enactment 7. Amendment of section 21 of the principal enactment 8. Amendment of section 22 of the principal enactment 9. Amendment of section 26 of the principal enactment 10. Amendment of section 28 of the principal enactment 11. Insertion of new section 48B in the principal enactment 12. Amendment of section 71 of the principal enactment 13. Amendment of section 83 of the principal enactment 14. Amendment of the First Schedule to the principal enactment 15. Sinhala text to prevail in case of inconsistency