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As enacted
Contents

Part VIII · Liability of Certain Persons to Pay Levy

39. Trustees and executors

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

Where two or more persons act in the capacity as trustees or executors of a deceased person’s estate, they may be charged jointly and severally with the levy with which they are chargeable in the capacity under this Act and shall be jointly and severally liable for the payment of such levy.

Part IX

Offences and Penalties

Part X

Miscellaneous

Part XI

Adminstration Provisions

Part XII

General

Schedules