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7. Avoidance of doubts

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

For the avoidance of doubts it is hereby declared that —

(a)

reference to a person holding money or having any investment shall include a reference to the person holding the money, or investment in his name or any other name or without any name;

(b)

nothing in this law shall be read and construed as preventing any person from claiming or instituting proceedings for the recovery of a refund of tax due to him, or from seeking protection or a privilege under any of the laws referred to in the Schedule hereto.