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As enacted
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Part XVIII · General Provisions

116. Tax exemption

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Notwithstanding anything to the contrary in any other written law –

(a)

the Central Bank shall be exempt from the payment of income tax;

(b)

all goods of any description imported or purchased out of bond by the Central Bank shall be exempt from customs duty; and

(c)

the Central Bank shall be exempt from the payment of stamp duty on any instrument executed by, or on behalf of, or in favour of the Central Bank in cases where, but for this exemption, the Central Bank would be liable to pay the duty chargeable in respect of such instrument.

Read on from s 117

Part XIX

Repeals and Savings

Read on from Part XIX