As enacted

Contents

9. Amendment of the First Schedule to the principal enactment

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

The First Schedule to the principal enactment is hereby amended in PART II as follows :—

(1)

in paragraph (a) of that Schedule —

(a)

in item (vi) by the substitution for the words

“aviation fuel and oil for ships ; ” of the words and figures “aviation fuel, oil for ships or fuel oil specified under Harmonized of

Commodity

Description

Number

2710. 19. 60.”;

(b)

in item (vii) by the substitution for the words

“and Braille writing boards” of the words

“Braille writing boards and any other articles which are used by disabled persons which are approved by Minister, taking into consideration the degree of relief requested by such persons, on an application made for that purpose.”;

(c)

by the addition immediately after item (xiv)

of the following :—

“(xv)

prawns.” ;

(2)

in paragraph (b) thereof:—

(a)

by the addition, immediately after item (xvi)

of the following :—

“(xvii)

any film, for distribution or exhibition

(xviii)

laboratory facilities for production of any film ;

(xix)

locally manufactured handloom textiles ;

(xx)

locally manufactured coconut oil ;

(xxi)

services being chartering of any vessel;”;

(b)

by the substitution in item (i) (a) for words

“that followed the Government curricula ; and”

of the words “that followed the Government curricula other than any service not within the context of educational services or any part of such educational services not within the

Government curricula;”; and

(c)

by the repeal of item (ii) and substitution therefor of the following :—

“(ii) (a)

public passengers transport services

(other than air transport, water transport or transport of tourists, excursion tours and taxi services) ; or

(b)

the provision of leasing facilities for —

such motor coaches with a seating capacity not less than twenty eight passenger seats and used for such public passenger transport services if such lease agreement is entered into prior to January 1, 2004;

three wheelers in respect of rental falling due for payment on or after January 1, 2005 ;

any bus referred to in item (xv)

of paragraph (c).”;

(d)

by the repeal of item (iii) and the substitution therefor of the following :—

(iii)

electricity including distribution.”.

(3)

in paragraph (c) thereof, by the addition, immediately after item (xii) of the following :—

(xiii)

any machinery or equipment by the Ceylon

Electricity Board or an Institution which has entered into an agreement with the Ceylon

Electricity Board to supply electricity required for the purpose of generating electricity identified under specified Harmonized

Commodity of Description Numbers for custom purposes, approved by the Minister ;

(xiv)

any film which is produced in Sri Lanka and sent abroad for further processing or printing, with the approval of the Chairman of the

National Film Corporation ;

(xv)

any bus by the holder of any valid passenger service permit issued by the National Transport

Commission or any Provincial Road Passenger

Transport Authority for the replacement of a bus which is being used for the transport of passengers and which has been so used for not less than five years at the time of such import ;

(xvi)

machinery identified under the specified

Harmonised of Commodity Description

Numbers for Custom purposes, for modernization of factories by the factory owner with the approval of the Commissioner-General of Inland Revenue ;

(xvii)

poultry keeping machinery, poultry incubators and brooders, the import of cattle, buffaloes, poultry, pigs, goats, sheep for breeding purposes and the seimen and embryos of such animals for breeding purposes, under the specified Harrmonised of

Commodity Description Numbers for the

Custom purposes, with the approval of the

Commissioner-General of Inland Revenue ;

(xviii)

finished leather to be used for the shoe manufacturing industry, on the recommendation of the Secretary to the

Ministry of Industrial Development subject to approval by the Minister in charge of the subject of Finance.”.

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