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As enacted

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

10. Replacement of section 4 of the principal enactment

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

Section 4 of principal enactment is hereby repealed and the following section substituted therefor :-

4. There shall be charged, levied and paid, on every semi-luxury motor vehicle (other than a semi-luxury dual purpose motor vehicle or a wagon) -

(a)

where the first year of registration falls prior to January 1, 2011, for every year commencing on or after April 1, 1995, but for a period not more than seven years, prior to January 1, 2011 at the respective rates set out in Part I of the

Second Schedule to this Act; and

(b)

where the first year of registration falls on or after January 1, 2011, for every year commencing on or after January 1,

2011, but for a period not more than seven years, at the respective rates set out in Part II of the Second Schedule to this Act, a semi-luxury motor vehicle levy. The levy payable for every such year shall be paid by the registered owner of the semi-luxury motor vehicle on or before the relevant date .”.