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srilawsby aturio
As enacted
Contents

Part XI · Carbon Tax

40. Imposition of Carbon Tax

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

(1)

There shall be levied for every year commencing from January 1, 2019, from the registered owner of every motor vehicle specified in the Third Schedule hereto, a tax to be called the “Carbon Tax” (hereinafter in this Part referred to as “the tax”) at such rates as may by specified in that

Schedule.

(2)

The tax imposed under subsection (1) shall not apply for any electric vehicle.

Read on from s 41

Part XII

Cellular Tower Levy

Read on from Part XII

Part XIII

Imposition of Levy on Mobile Short Message Services

Read on from Part XIII

Part XIV

General

Read on from Part XIV

Schedules