Finance Act 2002 · As enacted · Part V · Amendment of the National Security Levy Act…
21. Amendment of section 3…
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Section 3 of the National Security Levy Act, No. 52
of 1991 (in this Part referred to as the “principal enactment”)
as last amended by Act, No. 4 of 2001! is hereby further amended in subsection (2) of that section as follows :—
by the repeal, of sub-paragraph (xid) of paragraph (j) of item A of that subsection and the substitution, of the following sub-paragraph there for—
“(xid) client support services provided, on or after
April 1, 2001 over the internet or the telephone by an enterprise set up exclusively for the provision of such services to one or more identified clients out side Sri Lanka, for which payment is received in foreign currency, through a bank ;
in paragraph (/) of that subsection by the substitution for the words “for the use of any aircraft.”, of the words “for the use of any aircraft ;’; and
by the addition, at the end of that subsection, of the following :—
“(m) the proceeds from the sale of such percentage of garments as is permitted for sale locally, and where a sum of rupecs twenty-five has been paid in respect of each garment, which is manufactured by a person for export, from fabric imported into Sri Lanka;”.