இந்த இடைமுகம் இயந்திர மொழிபெயர்ப்பு செய்யப்பட்டுள்ளது. சட்டங்களும் நீதிமன்றத் தீர்ப்புகளும் அவற்றின் மூல மொழியிலேயே காட்டப்படுகின்றன.

இயற்றப்பட்டவாறு

உள்ளடக்கம்

3. Amendment of section 3 of the principal enactment

கருத்துகள் மற்றும் உதவி

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.

Section 3 of the principal enactment as last amended by Act No. 37 of 1997 is hereby amended as follows :—

(1)

by the repeal of subsection (1)

of that section, and the substitution, of the following subsection therefor :—

‘(1) Subject to the succeeding provisions of this

Act, there shall be charged from every person to whom this Act applies being a person —

(a)

referred to in paragraph (a), (b) or (c) of subsection (1) of section 2, for every quarter or part thercof, of every year commencing on January 1, 1992, on

January 1, 1993, on January 1, 1994, on

January 1, 1995, on January |, 1996 and on or after January 1, 1997;

(b)

referred to in paragraph (/) of subsection (1) of section 2, for every quarter of part thereof of every year commencing on or after April 1, 1998;

(c)

referred to in paragraph (e) of subsection (1) of section 2, for -

(i)

the period commencing on February 15, 2000 and ending on March 31,

2000, if the turnover of that person for that period is fifty thousand rupees or over,

(ii)

every quarter or part thereof of every year commencing on or after April 1, 2000, if the turnover of that person for that quarter is one hundred thousand rupces or over,

(hereinafter in this Act referred to as the “relevant quarter”), a National Security levy (hereinafter referred to as “the levy”), calculated on the turnover or part thereof of that person for that quarter or part thereof. at the appropriate rates specificd in the

Schedule to this Act.’.

(2)

in subsection (2) of that section —

(a)

in paragraph (/) of that subsection, by the

(b)

substitution, for the words “owned or chartered by such airline or shipping company, and”, of the words,

“owned or chartered by such airline or shipping company ;”

in paragraph (i) of that subsection, by the substitution, for the words, “any member of the diplomatic staff of such mission”, of the words, “any member of the diplomatic staff of such mission;” ;

and

(c)

by the addition, at the end of that subsection, of the following paragraphs :—

“Gj any sum received or receivable by such person from —

(A)

the provision of any one or more of the following services :—

(i)

supply of electricity ;

(ii)

medical services ;

(tii) supply of water ;

(iv)

transport of goods or passengers ;

(v)

leasing of movable property ;

(vi)

repair services, of any description, if such person is registered under the

Goods and Services Tax Act, No. 34

of 1996

;

(vii)

educational services at an educational institution ;

(viii)

services of a construction contractor, not being a sub-contractor, in so far as such services are in respect of constructing any building, road, bridge, watcr supply, drainage or sewerage system, harbour, airport or any infrastructure project’

in telecommunication or electricity ;

(ix)

services provided to any exporter of any article, being services directly related to improving the quality and character of such article ;

(x)

the services of sewing garments provided to any exporter of such garments

;

(xi)

services of a freight forwarder, shipping agent licensed under the

Licensing of Shipping Agents Act,

No. 10 of 1972 or courier, insofar as such services are in respect of the export of any article from Sri Lanka ;

(xii)

services provided by a public corporation, in so far as such services are in respect of the export of any article from Sri Lanka ;

(xiii)

operating a hotel, guest house, restaurant or other similar business, if, such hotel, guest house, restaurant or other similar business is registered under the Goods and Services Tax Act,

No. 34 of 1996:

(xiv)

the services of an auctioneer, broker,

Insurance agent or Commission agent of any local produce ;

(xv)

the services of a travel agent in respect of inbound tours, if such person is registered with the Ceylon Tourist

Board.

(B)

distribution, or production and supply, of any cinematographic films primarily for exhibition in cinemas ;

(C)

exhibiting films in a cinema ; and

(k)

any sum on which the emoluments, for the purposes of the Save the Nation Contribution Act, No. 5 of 1996, of such person, or where such person is a partnership, of any partner of such partnership, is computed.”.

Section 4 of the principal enactment is hereby amended as follows :—

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