Words starting with Q

qualified auditor

Defined in Finance Business Act 2011, s 74

“means— (i) an individual who being a member of the Institute of Chartered Accountants of Sri Lanka or of any other Institute established by law, possesses a certificate to practice as an Accountant issued by the Council of such Institute …”

Also defined in 2 other Acts

quarantine pest

Defined in Plant Protection Act 1999, s 15

“means a pest of potential economic or environmental importance to any area within Sri Lanka and not yet present there, or present but not widely distributed and being officially controlled”

quarter

Defined in Nation Building Tax Act 2009, s 10

“means the period of three months commencing on the first day of January, April, July or October of any year: Provided that the quarter which commences on the first of February 2009 shall comprise two months”

Also defined in 1 other Act

quoted public company

Defined in Inland Revenue Act 2006, s 217

“means any company which is resident in Sri Lanka and in respect of which the Assessor is satisfied that in relation to any year of assessment, it is a company the shares of which are quoted throughout that year of assessment or where such …”