Words starting with T

tar

Defined in National Authority on Tobacco and Alcohol Act 2006, s 45

“means the raw anhydrous nicotine free condensate of smoke”

tariff customer

Defined in Sri Lanka Electricity Act 2009, s 61

“means a person who requires a supply of electricity from a distribution licensee in pursuance of section 25 and is supplied by the distribution licensee”

tax

Defined in Inland Revenue Act 2017, s 195

“means a compulsory payment to the government imposed under this Act regardless of whether that payment is designated as a tax, fee, duty, levy or otherwise, and, unless the context otherwise requires, includes withholding tax, instalments …”

Also defined in 2 other Acts

Tax Appeals Commission

Defined in Finance Act 2021, s 19

“means Tax Appeals Commission established under the Tax Appeals Commission Act…”

tax arrears

Defined in Finance Act 2021, s 19

“means a tax that remain unpaid after the payment due date in compliance with the respective law and includes a tax in default or other penalty imposed under any such law and withholding tax or tax deducted on employment income by an …”

tax expenditure

Defined in Public Financial Management Act 2024, s 70

“includes exemptions, allowances, credits, rate reliefs and tax deferrals pertaining to tax”

tax in dispute

Defined in Inland Revenue (Special Provisions) Act 2003, s 13

“shall include any tax assessed under any of the laws referred to in the Schedule to this Act, which has not been accepted by the Commissioner-General, the relevant authority or the person concerned.”

tax official

Defined in Inland Revenue Act 2017, s 195

“means – (a) the Commissioner-General; and (b) Deputy Commissioners General, Senior Commissioners, Commissioners, Senior Deputy Commissioners, Deputy Commissioners and Assistant Commissioners”

tax return

Defined in Inland Revenue Act 2017, s 195

“means a return, including an information return, that a person is required to file with the Department, in which information about that person’s or some other person’s possible tax liability is provided”

Also defined in 1 other Act

taxable income

Defined in Inland Revenue Act 2006, s 217

“means the residue of assessable income of a person after deducting the aggregate amount of the allowances to which such person is entitled under section 33”

taxable supply

Defined in Finance Act 2021, s 19

“shall have the same meaning assigned to such expression under section 83 of the Value Added Tax Act…”

taxpayer

Defined in Inland Revenue Act 2017, s 195

“means— (a) a person who is required to pay tax under this Act including a person who has zero chargeable or taxable income or a loss for a year of assessment; or (b) a person who is required to withhold tax and pay it to the Department”

teaching staff

Defined in Ocean University of Sri Lanka Act 2014, s 67

“includes a Senior Professor, Professor, Librarian, Associate Professor, Senior Lecturer, Senior Assistant Librarian, Lecturer and an Assistant Librarian”

technical reserve

Defined in Regulation of Insurance Industry Act 2000, s 114

“include net unearned premium, provision made for unexpired risks, net claims outstanding, reserve for claims incurred but not reported (IBNR) and any contingency reserves, less any deferred acquisition expenses”

Technology

Defined in National Innovation Agency Act 2019, s 27

“means the application of knowledge to meet the goals, goods and services for sustainable development”

tele drama

Defined in Finance Act 2006, s 9

“means a drama telecast over the television.”

Telecommunication Regulatory Commission

Defined in Public Utilities Commission of Sri Lanka Act 2002, s 44

“means the Telecommunication Regulatory Commission established by the Sri Lanka Telecommunications Act…”

Also defined in 1 other Act

telecommunication service

Defined in Telecommunication Levy Act 2011, s 12

“means the services provided to end subscribers by telecommunication and other operators licensed under section 17 of the Sri Lanka Telecommunication Act…”

telecommunications services

Defined in Rescue, Rehabilitation and Insolvency (Corporate and Personal) Act 2026, s 2

“means the conveyance from one device to another by a line, radio frequency, satellite transmission or other medium of a sign, signal, impulse, writing, image, sound, instruction or information of any nature, whether or not for the …”

temporary financial assistance

Defined in Banking (Special Provisions) Act 2023, s 93

“means the financial assistance to contribute to the funding of the resolution of a licensed bank, or to a bridge bank by the Government for a temporary period”

Termination of Employment of Workmen (Special Provisions) Act

Defined in Industrial Disputes (Hearing and Determination of Proceedings) (Special Provisions) Act 2003, s 17

“means the Termination of Employment of Workmen (Special Provisions) Act…”

territorial sea

Defined in Petroleum Resources Act 2003, s 34

“means the limits of the sea declared to be the territorial sea of Sri Lanka by proclamation made under section 2 of Maritime Zones Law…”

Also defined in 1 other Act

territorial waters

Defined in Constitution of the Democratic Socialist Republic of Sri Lanka, art 170

“includes the territorial sea and the historic waters of Sri Lanka”

Also defined in 1 other Act

territory of Sri Lanka

Defined in Civil Aviation Act 2010, s 124

“means the land area, internal waters and the territorial waters of Sri Lanka and includes the air space above such areas.”

terrorist act

Defined in Financial Transactions Reporting Act 2006, s 33

“means an act constituting an offence in terms of any written law for the time being in force in Sri Lanka relating to terrorism”

terrorist property

Defined in Financial Transactions Reporting Act 2006, s 33

“means: (a) proceeds from the commission of a terrorist act; (b) property which has been, is being, or is likely to be used to commit a terrorist act; (c) property which has been, is being, or is likely to be used by a terrorist group; (d) …”

Tertiary and Vocational Education Commission

Defined in Ceylon German Technical Training Institute Act 2017, s 32

“means the Tertiary and Vocational Education Commission established under Tertiary and Vocational Education Act…”

testing

Defined in Convention against Doping in Sport Act 2013, s 36

“means the parts of the doping control process involving test distribution planning, sample collection, sample handling and transport of sample to the laboratory; Convention against Doping in Sport”

textile and apparel industry

Defined in Sri Lanka Institute of Textile and Apparel Act 2009, s 29

“includes footwear and any other industries associated or connected with or related to, the textile and the apparel industry.”

The Institution for Construction, Training and Development (ICTAD)

Defined in Finance Act 2005, s 20

“means the industrial undertaking constituted and established by Order made under section 3 of the State Industrial Corporations Act…”