25. Interpretation

In this Act unless the context otherwise requires—

“alienation” means transfer, lease or mortgage of lands situated within Sri Lanka;

“Apartment Ownership Law” means the Apartment

Ownership Law, No. 11 of 1973;

“Banking Act” means the Banking Act, No. 30 of 1988;

“Citizenship Act” means Citizenship Act (Chapter 349);

“citizen of Sri Lanka” means a citizen of Sri Lanka in terms of Citizenship Act;

“Companies Act” means the Companies Act, No. 7

of 2007;

“Commissioner General of Inland Revenue” means the Commissioner General of Inland Revenue appointed or deemed to be appointed under the Inland Revenue Act;

“Diplomatic Privileges Act” means the Diplomatic

Privileges Act, No. 9 of 1996;

“foreigner” means a person who is not a citizen of

Sri Lanka;

“foreign company” means a company or a body of persons incorporated under the laws of any country other than Sri Lanka;

“Finance Leasing Act” means the Finance Leasing

Act, No. 56 of 2000;

“Finance Leasing Institution” means a Finance

Leasing Establishment registered under the

Finance Leasing Act;

“holding company” has the same meaning assigned to such expression under the Companies Act;

“Inland Revenue Act” means the Inland Revenue

Act, No. 10 of 2006;

“land” means any State or private land and includes—

any interest in the land;

any land covered with water; and

any house or building stands on that land;