3. Replacement of section 16 of the principal enactment

Official English translation. The Sinhala text prevails.

Section 16 of the principal enactment is hereby repealed and the following new section is substituted therefor:-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

(2)

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

and published in the Gazette prior to January 1,

(a)

exempting specified articles from the payment of Ports and Airports

Development Levy; and

(b)

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

Levy Act, No. 18 of 2011 and shall continue to be in force.”.