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srilawsby aturio
As enacted
Contents

Part I · Embarkation Levy

10. Interpretation

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

In this Part unless the context otherwise requires—

“Captain” in relation to an aircraft or ship means the person for the time being in charge, command or control of that aircraft or ship ;

“Competent Authority” with reference to all matters in relation to the charging of the embarkation levy from persons leaving Sri Lanka—

(a)

by aircraft, means the Director-General of the Civil Aviation Authority appointed under section 11 of the Civil Aviation Authority of Sri Lanka Act, No. 34 of 2002;

(b)

by ship means the Director of Merchant

Shipping appointed under the Merchant

Shipping Act, No. 52 of 1971 ;

“operator” in relation to —

(a)

an aircraft, means the owner, a person acting on behalf of the owner or Captain of that aircraft ; and

(b)

a ship, means the owner, a person acting on behalf of the owner and in possession of a license under the Licensing of Shipping

Agents Act, No. 10 of 1972, or the Captain of that ship ;

“passenger manifest” means a list of passengers authenticated by the operator and carried on board an aircraft during flight or a ship during a voyage, from one destination to another.

Part II

Tourism Development Levy

Read on from Part II

Part III

Repeal of the Embarkation Tax Act…

Read on from Part III

Part IV

General

Read on from Part IV