91. Application of subsection (2) of section 87, section 88, and section 89, to profits of non-resident owners or charterers of any aircraft

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The provisions of subsection (2) of section 87

and of section 88 and section 89, shall apply to every non-resident person who carries on business as the owner or charterer of any aircraft, in like manner as they apply in the case of a non-resident person who carries on the business of ship owner or charterer.

(2)

In the application of the provisions of subsection (2)

of section 87, section 88 and section 89 to any non-resident person who carries on business as owner or charterer of an aircraft—

(a)

“harbour dues and charges” shall be deemed to include any charges payable to the Government of

Sri Lanka or to any person on account of the landing, staying or housing at a customs aerodrome, of any aircraft arriving in or departing from Sri Lanka;

(b)

“port” shall be deemed to include, a customs aerodrome;

(c)

“ship” shall be deemed to include aircraft, and “ship owner” shall be construed accordingly;

(d)

any reference to the granting of clearance to any ship shall be deemed to include a reference to the doing of any act which, under the provisions of any written law, is required or authorized to be done in relation to an aircraft in lieu of the granting of a certificate of clearance under section 63 of the

Customs Ordinance, and any reference to the refusal of clearance shall be construed accordingly;

(e)

any reference to the master of a ship shall be deemed to include a reference to the person having for the time being, control or charge of an aircraft.

H – INSURANCE

Read on from s 92