නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 3 of the Finance Act, No.16 of 1995
(hereinafter in this Part referred to as the “principal enactment”) is hereby repealed and the following section substituted therefor:-
3. There shall be charged, levied and paid, on every luxury motor vehicle (other than a semi-luxury dual purpose motor vehicle or a wagon)-
(a)
where the first year of registration falls prior to January 1, 2011, for every year commencing on or after April 1, 1995, but for a period not more than seven years prior to January 1, 2011, at the respective rates set out in Part I of the
First Schedule to this Act; and
(b)
where the first year of registration falls on or after January 1, 2011, for every year commencing on or after January 1, 2011, but for a period not more than seven years, at the respective rates set
“Annual luxury motor vehicle levy.
out in Part II of the First Schedule to this Act, a luxury motor vehicle levy . The levy payable for every such year shall be paid by the registered owner of the luxury motor vehicle on or before the relevant date.”.