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As enacted
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2. Imposition of Environment Conservation Levy

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

From and after the date of the coming into operation of this Act, there shall be imposed a levy to be called the

"Environment Conservation Levy". The Environment

Conservation Levy shall be imposed on—

(a)

a specified item owned by a consumer;

(b)

specified items imported into or manufactured in

Sri Lanka; or

(c)

specified services provided within Sri Lanka, at such rate as shall be as specified by the Minister in charge of the subject of Finance in consultation with the

Minister in charge of the subject of Environment, by Order published in Gazette, calculated on an ad valorem or specific basis.

(2)

The Order made under subsection (1) may also specify the items on which and the categories in respect of which such Levy may be imposed.

Read on from s 3

Schedules