39. Interpretation

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

In this Part of this Act, unless the context otherwise requires—

“Commissioner-General” means the Commissioner-General of Inland Revenue appointed or deemed to be appointed under the Inland Revenue Act, No. 24

of 2017;

“financial institution”means—

(a)

a licensed commercial bank or a licensed specialized bank within the meaning of the

Banking Act, No. 30 of 1988;

(b)

a finance company licensed under the

Finance Business Act, No. 42 of 2011.

Part XI

Carbon Tax

Part XII

Part XIII

Part XIV