7. Interpretation

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

In this Act unless ths context otherwise requires—

“Inland Revenue Act” means the Inland Revenue Act,

No. 28 of 1979;

“income tax” means the income tax charged and levied under the Inland Revenue Act; and

“ Commissioner-General”,

“company”,

“employer”,

“employee”, “person”, and “year of assess-ment” have the same meanings respectively, as in the Inland Revenue Act.

Annual subscription of Rs. 40 (Foreign), paya'

Burgav, P. O. Box 500,

Bills and Laws of the Parliament Rs. 30 (Local), ble to the SU¥ERINTENDENT, GOVERNMENT PUBLICATIONS

Cotomso 1, before 15th December each year ‘n respeet of the year following.

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