Finance Act 2015 · As enacted · Part II · Casino Industry Levy
9. Interpretation
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
In this Part of this Act, unless the context otherwise requires–
“casino” means any premises to which individuals have access–
with or without payment;
whether as of right or not, for the playing of any game for a stake and includes the playing of baccarat, puntobanco, big six, blackjack, boule, chemin – de-fer, chuck – a – luck, crown and anchor, faro, faro bank, hazard, poker dice, pontoon, American frcanch roulette, trente – et – quarntc, vingt –
et – um, or wheel of fortune or any other game which the Minister may, from time to time prescribe by regulations;
“Commissioner General” means the Commissioner
General of Inland Revenue appointed or deemed to be appointed under the Inland
Revenue Act, No. 10 of 2006;
“person” includes a company registered under the
Companies Act, No. 7 of 2007and a person or a company licensed under the Casino Business
(Regulation ) Act, No.17 of 2010.
Part III
Super Gain Tax
Part IV
Mobile Telepone Operator Levy
Part V
Satellite Location Levy Tion Levy
Part VI
Dedicated Sports Channel Levy
Part VII
Mansion Tax
Part VIII
Migrating Tax
Part IX
Motor Vehicle Importers Licence Fee
Part X