Act of Parliament · As enacted
Regional Infrastructure Development Levy (Amendment) Act 2008
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
This Act may be cited as the Regional
Infrastructure Development Levy (Amendment) Act,
No. 12 of 2008.
The provisions of this Act shall be deemed, for all purposes to have come into effect from January 1, 2008.
s 2Amendment of section 2 of Act, No. 51 of 2006
Section 2 of the Regional Infrastructure Development
Levy Act, No. 51 of 2006 (hereinafter referred to as the
“principal enactment”) as amended by Act, No. 47 of 2007
is hereby repealed and the following section substituted therefor:—
2. (1)
There shall be charged and levied at the point of import a levy called the
Regional Infrastructure Development Levy
(hereinafter referred to as “the Levy”) on any motor vehicle liable to the payment of Excise
Duty under the Excise (Special Provision) Act,
No. 13 of 1989, falling under the Harmonized
System Code Number specified in Column I of the Schedule hereto and having a cylinder capacity, seating capacity or weight as is specified in the corresponding entry in Column
II of that Schedule, an amount calculated at the rate specified in Column III of that
Schedule on the aggregate value comprising the customs value of such motor vehicle determined in terms of Schedule E of the
Customs Ordinance (Chapter 235) and all taxes, duties and levies charged thereon at the point of import.
“Imposition of the
Regional
Infrastructure
Development
Levy.
For the purpose of this section, the expression “motor vehicle” shall not include an auto trishaw.”.
s 3
The principal enactment is hereby amended by the addition immediately after section 7 thereof, of the following
Schedule:—
“SCHEDULE
No.
Column I
Column II
Column III
H. S. Code No. Cylinder capacity / Seating
Rate capacity / Weight
1. 8703
Motor vehicle having a 5.0 per centum cylinder capacity not exceeding 1600
2. 8703
Motor vehicle having a 7.5 per centum cylinder capacity exceeding 1600 but not exceeding 2000
3. 8703
Motor vehicle having a 10 per centum cylinder capacity exceeding 2000
4. 8702
Motor vehicle having a 10 per centum seating capacity of less than 13 persons
5. 8702
Motor vehicle having a 5.0 per centum seating capacity of 13
or more persons but less than 17 persons
6. 8702
Motor vehicle having a 7.5 per centum seating capacity of 17
persons or more
7. 8704
Motor vehicle (possessing 5.0 per centum”
the specified weight)
s 4In the event of any inconsistency between the
Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.
Sinhala text to prevail in case of inconsistency.
Addition of a
Schedule to the principal enactment.
(Section 2)