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Part V · Amendment of Part II of the Finance Act…

16. Insertion of new section 8B in the principal enactment

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

The following new section is hereby inserted immediately after section 8A and shall have effect as section 8B of the principal enactment:—

8B. (1) Every Divisional Secretary who renews an annual revenue licence in respect of any specified motor vehicle of which the payment due date of the levy falls on or after

January 1, 2019, shall, at the time of renewing the annual revenue licence, collect from the registered owner of such motor vehicle an amount equal to such levy and remit the amount so collected to the Commissioner-General who shall credit the same to the

Consolidated Fund.

“Levy to be collected at the time of renewal of registration.

(2)

Every Divisional Secretary who collects the levy under subsection (1) shall send a monthly report to the Commissioner-General in such form and containing such particulars as may be specified by the Commissioner-General in respect of the levy so collected and remitted to the Consolidated Fund.

(3)

Every Divisional Secretary who collects the levy in accordance with the provisions of subsection (1), shall duly acknowledge the receipt of the levy so collected, in such manner as may be specified by the Commissioner-General.

(4)

Any levy so collected by any Divisional

Secretary in accordance with the provisions of subsection (1), shall be deemed to have been paid by such registered owner to the

Commissioner-General on the date on which such Divisional Secretary collected such levy.”.

Part VI

Amendment of the Finance Act…

Part VII

Imposition of Luxury Tax on Motor Vehicles

Part VIII

Imposition of Vehicle Entitlement Levy

Part IX

Annual Company Registration Levy

Part X

Debt Repayment Levy

Part XI

Carbon Tax

Part XII

Cellular Tower Levy

Part XIII

Imposition of Levy on Mobile Short Message Services

Part XIV

General

Schedules