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4. Amendment of the Schedule to the principal enactment

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

The Schedule to the principal enactment is hereby amended—

(1)

in PART I—

(a)

by the substitution for item (iii) thereof of the following item:—

“(iii)

any article sold by any person to whom this Act applies to any exporter, if the

Commissioner General is satisfied on the production of any documentary evidence that—

(i)

such article; or

(ii)

any other article manufactured, of which such article is a constituent part, has in fact been exported from Sri

Lanka;”;

(b)

by the addition immediately after item (xiv)

thereof of the following new item:—

“(xv)

any article for the use in any project approved by the relevant Minister and by the Minister in charge of the subject of Finance taking into consideration the economic benefit to the country and where the tax in respect of such project is borne by the Government.”;

(2)

in PART II by the addition immediately after item (xxii) thereof of the following new item:—

“(xxiii)

the services of any “General Sales

Agent” registered under the Civil

Aviation Authority of Sri Lanka Act, No.

34 of 2002.”.

Nation Building Tax (Amendment)