2. Amendment to section 3 of Act…

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 3 of the Nation Building Tax Act, No. 9 of 2009 (hereinafter referred to as the “principal enactment”) is hereby amended in paragraph (iv) of subsection (2) thereof as follows :-

(1)

by the repeal of sub-paragraph (2) thereof and the substitution therefor of the following sub-paragraph:-

“(2)

sugar, dhal, potatoes, onions, dried fish, milk powder or chilies under the provisions of the

Special Commodity Levy Act, No. 48 of 2007, where such article is subsequently sold by the importer of such article; and”;

(2)

by the substitution in sub-paragraph (3) for the words “foreign currency.” of the words “foreign currency;”; and

(3)

by the addition immediately after sub-paragraph (3) of that paragraph, of the following sub paragraphs:-

“(4)

any printed book (with effect from July 1,

2011);

Nation Building Tax (Amendment)

(5)

any article exported;

(6)

any article sold to any exporter for export;

(7)

fresh milk, green leaf, cinnamon or rubber

(latex, crape or sheet rubber) purchased from any manufacturer or producer thereof; and

(8)

petrol, diesel or kerosene sold in a filling station.”.

Read on from s 3