Ports and Airports Development Levy (Amendment) Act 2016

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

Official translationFrom Department of Government Printing, unchanged

s 1Short title and the date of operation

This Act may be cited as the Ports and Airports

Development Levy (Amendment) Act, No. 21 of 2016 and shall be deemed to have come into operation on January 1,

2016.

s 2Amendment of section 3 of Act, No. 18 of 2011

Section 3 of the Ports and Airports Development Levy

Act, No. 18 of 2011 (hereinafter referred to as the “principal enactment”) is hereby amended by the repeal of subsection (1) thereof and substitution therefor of the following subsection:–

“(1) The levy to be charged and levied in respect of the cost, insurance and freight value of any article referred to in section 2 shall be calculated –

(a)

for the period commencing on January 1,

2011 and ending on December 31, 2015 at the rate of 5.0 per centum; and

(b)

from January 1, 2016 at the rate of 7.5 per centum.”.

s 3Validation

Where the Director-General of Customs who charges or collects, during the period commencing on January 1,

2016 and ending on the date on which the certificate of the

Speaker is endorsed in respect of this Act, the Levy as provided in subsection (1) of section 3 of the principal enactment as amended by section 2 of this Act shall be deemed to have acted and to be acting with due authority and such charge or collection, shall be deemed for all purposes to have been, and to be, validly made. The Director-General of Customs is hereby indemnified against all action, civil or criminal, in respect of such charge or collection.

s 4Sinhala text to prevail in case of inconsistency

In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.