11. Interpretation for Part II

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

“Commissioner-General” means the Commissioner-General of Inland Revenue appointed in terms of the Inland Revenure Act, No. 38 of 2000 ;

“custodian bank” means any Bank licensed by the Central

Bank of Sri Lanka providing custody services in respect of share transactions ;

“stockbroker” means any individual or body corporate engaged in the business of buying or selling of securities on behalf of investors in return for a commission ;

“stock dealer” means any individual or body corporate engaged in the business of buying or selling of securities or in the dealing or jobbing or trading of securities, or the underwriting or retailing of securities ; and

“stock exchange” means a market, exchange, or other place at which securities are regularly offered for sale, purchase or exchange, including any services connected with such business.