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

13. Interpretation

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

In this Act—

“Authority” includes any Department charged with administering the laws referred to in the Schedule ;

“company”, “body of persons” and “partnership” shall have the same meaning as in the Inland Revenue

Act, No. 38 of 2000 ;

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

“immovable property” includes any building in Sri Lanka or abroad, whether constructed or under construction ;

“investigation” shall include inquiry, questioning, search or any other similar action under the laws referred to in the Schedule ;

“money” includes all sums of money whether expressed in Sri Lanka rupees or in foreign currency ;

“movable property” includes all movable property in Sri

Lanka or abroad but does not include money ;

“offence” includes any offence whatsoever in any of the laws referred to in the Schedule ;

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

Inland Revenue (Special Provisions)

“tax” shall include any tax, levy, penalty (including any penalty in respect of any offence), forfeiture or fine, payable or levied under any of the laws referred to in the Schedule hereto ;

“tax in dispute” shall include any tax assessed under any of the laws referred to in the Schedule to this Act, which has not been accepted by the Commissioner-General, the relevant authority or the person concerned.

Schedules