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As enacted
Contents

Part VII · Imposition of Luxury Tax on Motor Vehicles

19. Imposition of Luxury Tax on motor vehicles

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

There shall be charged, a tax to be called the

“Luxury Tax” (hereinafter in this Part referred to as “the tax”) on every specified motor vehicle of which the first year of registration falls on or after the date, and at the rates, as may be prescribed by regulations made under this Act.

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