Skip to content
srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

Part I

28. Indirect payments

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

(1)

Subsection (2) shall apply where a person may indirectly benefit from a payment or direct who is to be the payee of a payment and the payer intends the payment to benefit the person.

(2)

The Commissioner-General may, by notice in writing served on the person –

(a)

treat a person as the payee of the payment;

(b)

treat a person as the payer of the payment; or

(c)

treat the person as the payee of the payment and as making an equal payment to the person who would be considered the payee of the payment.

(3)

In this section, an intention of the payer of a payment includes an intention of an associate of the payer or a third person under an arrangement with the payer or with an associate of the payer.

Read on from s 29

Part II

Read on from Part II

Schedules