11. Interpretation,
Feedback & supportOfficial English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
In this Act, unless the context otherwise requires—-
“Bank” means the National, Savings Bank established by the National Savings Bank Act, No. 30 of 1971;
the expressions “Commissioner-General,”, “ profits”,
“income”, “wealth”; and “'year of assessment”
shall have the same meanings respectively, as in the Inland Revenue Act, No. 28 of 1979;
“person” includes a company, and a body of persons ;
“relevant profits or income” in relation to any person means any profit or income—
which was derived by him or which arose or accrued to his benefit on or before March 31, 1989; and e
in respect of which no return has been furnished by him, or which has not been disclosed in any return furnished by him, under the law forthe time being. applicable tc-the imposition of income tax ; and
which, under the law for the time being applicable to the imposition of income tax or surcharge on incbmé fax was chargeable with income tax or surcharge on income tax;
Specified Certificates of Deposits (Tax and other
“specified certificate of deposit” means any certificate of deposit issued—
@) under the Treasury Certificates of Deposit-Act,
No. 9 of 1989 ; and
on or after June 20, 1990, but) prior to
> January 1, 1991
;
“the law for the time being applicable to the imposition of income tax or the surcharge on income tax”
means the Inland Revenue Act, No. 28 of 1979, the
Surcharge on Income Tax Act, No. 26 of 1982, the
Surcharge on Income Tax Act, No. 12 of 1984 and the Surcharge on Income Tax Act, No. 7 of 1989 ;
“the law for the time being applicable to the imposi-tion of wealth tax or surcharge. on wealth tax”
means the Inland Revenue Act, No. 28 of 1979 the
Surcharge on Wealth Tax Act, No. 25 of 1982 and the
Surcharge on Wealth Tax Act, No. 8 of 1989.