නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 13 of the principal enactment is hereby amended by the substitution for the definition of the expression “person” of the following definition :—
“person” includes a company or body of persons, but does not include—
(a)
any registered society, within the meaning of the Co-operative Societies Law, No. 5 of 1972
or under the respective Statute enacted by a
Provincial Council providing for such registration;
(b)
any person carrying on business as an owner or charterer of an aircraft or ship;
(c)
any government institution or local authority as defined in the Inland Revenue Act, No. 10 of 2006;