Ports and Airports Development Levy (Amendment) Act 2013

This Act may be cited as the Ports and Airports

Development Levy (Amendment) Act, No. 5 of 2013.

Section 3 of the Ports and Airports Development Levy

Act, No. 18 of 2011 (hereinafter referred to as the “principal enactment”) is hereby amended in subsection (2), by the repeal of paragraphs (a) and (b) of that section and the substitution therefor of the following new paragraphs:-

“(a) for the purpose of processing and re-export;

to be used as a raw material for the manufacture of goods for exports; or

for storage, fabrication, repairing, servicing or exportation as the case may be, being equipment, tools, materials, consumables in or from a bonded facility to be used in the petroleum operations conducted within or outside Sri Lanka.

Section 16 of the principal enactment is hereby repealed and the following new section is substituted therefor:-

16. (1) The provisions of Part I of the Finance

Act, No. 11 of 2002 relating to the payment of the Ports and Airports Development Levy shall not apply to any article originating from outside

Sri Lanka and imported into Sri Lanka on or after

January 1, 2011.

Notwithstanding the provisions of subsection (1), every Order made under section 2 of the Part 1 of the Finance Act, No. 11 of 2002

exempting specified articles from the payment of Ports and Airports

specifying a concessionary rate to be charged and levied, shall be deemed to have been made under section 3 of the Ports and Airports Development

In the event of any inconsistency between the

Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.

“Part I of the

Finance Act,

No. 11 of 2002 not to apply.