නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
For the avoidance of doubts it is hereby declared that —
(a)
reference to a person holding money or having any investment shall include a reference to the person holding the money, or investment in his name or any other name or without any name;
(b)
nothing in this law shall be read and construed as preventing any person from claiming or instituting proceedings for the recovery of a refund of tax due to him, or from seeking protection or a privilege under any of the laws referred to in the Schedule hereto.