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

8. Interpretation

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

In this Act unless the context otherwise requires—

“assets” shall include immovable property, movable property, bank balances, treasury bills, fixed deposits, time deposits or any other form of deposit and money given by way of security or loans and cash in hand ;

“Commissioner-General” shall have the same meaning as in the Inland Revenue Act, No. 38 of 2000 ;

“person” shall include a body of persons, a company and a partnership ;

“sources of income” shall include any income received by way of cash or in any other form.

Inland Revenue (Regulation of Amnesty)