Skip to content

Words starting with A

104 words defined in Sri Lanka Acts, from “abandoned property” to “automated processing”.

104 words · showing 61 to 90

  • appointee

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

    “means a receiver or a manager or a receiver and a manager of any property appointed otherwise than under this Act, whether or not that person is empowered to sell any of such property”

    Read s 2
  • Appointment

    Defined in Constitution of the Democratic Socialist Republic of Sri Lanka, art 111M

    “includes the appointment to act in any office referred to in this Chapter.”

    Read art 111M
  • appropriate Instrument

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

    “means any Ordinance, Statute, by-law, regulation or rule made in accordance with the provisions of this Act”

    Read s 67
  • Appropriation Act

    Defined in Public Financial Management Act 2024, s 70

    “means an Act reviewed and approved by the Parliament to make a payment from the Consolidated Fund”

    Read s 70
  • approved accountant

    Defined in Inland Revenue Act 2017, s 195

    “means – (a) an accountant who is a member of the Institute of Chartered Accountants of Sri Lanka; or (b) an accountant who is a fellow member of the Association of Accounting Technicians of Sri Lanka incorporated under the Companies Act…”

    Read s 195
  • approved credit agency

    Defined in Agricultural and Agrarian Insurance Act 1999, s 35

    “means any co-operative society or other institution for the time being duly recognized by the Board for the purposes of this Act”

    Read s 35
  • area enterprise

    Defined in Economic Transformation Act 2024, s 194

    “means an enterprise with which the BOI has entered into an agreement under section 17 of the repealed Law and which carries on business or is proposing to carry on business within the Area of Authority”

    Read s 194
  • Area of Authority

    Defined in Economic Transformation Act 2024, s 194

    “means the Area of authority referred to in section 5 of the repealed Law”

    Read s 194
  • armed forces

    Defined in Chief of Defence Staff (Repeal) Act 2026, s 4

    “means the Army, Navy and Air Force raised and maintained under the Army Act, Navy Act and the Air Force Act, respectively.”

    Also defined in 3 other Acts

    Read s 4
  • Armed Service Personnel

    Defined in Api Wenuwen Api Fund Act 2008, s 23

    “means the service personne! of the Sri Lanka Army, the Sri Lanka Navy and the Sri Lanka Air Force and a member of the Sri Lanka Police Force established respectively by the Army Act, the Navy Act,the Air Force Act and Police Ordinance.”

    Read s 23
  • arrangement

    Defined in Inland Revenue Act 2017, s 195

    “means – (a) an action, agreement, course of conduct, dealing, promise, transaction, understanding or undertaking, whether express or implied, whether or not enforceable by legal proceedings and whether unilateral or involving more than one …”

    Also defined in 1 other Act

    Read s 195
  • arrears

    Defined in Public Financial Management Act 2024, s 70

    “means financial liabilities unpaid at the maturity date, the latter established by written law or by contract, should the maturity not be established by either of the mechanisms described above, the maturity period shall be established as …”

    Read s 70
  • article

    Defined in Finance Act 2002, s 8

    “means any goods, materials, any agricultural or horticultural products or merchandise but does not include diamonds, gems, gold, jewellery and electronic items imported for the purpose of processing and re-export.”

    Also defined in 4 other Acts

    Read s 8
  • Asian Development Bank

    Defined in Microfinance and Credit Regulatory Authority Act 2026, s 83

    “means the Asian Development Bank established under section 2 of the Asian Development Bank Agreement (Ratification) Act…”

    Read s 83
  • assessable income

    Defined in Inland Revenue Act 2006, s 217

    “means the residue of the total statutory income of any person, after deducting the aggregate amount of the deduction to which such person is entitled under section 32”

    Read s 217
  • Assessor

    Defined in Inland Revenue Act 2006, s 217

    “means an Assessor of Inland Revenue appointed or deemed to be appointed under this Act, and includes a Senior Assessor of Inland Revenue”

    Read s 217
  • asset

    Defined in Finance Act 2021, s 19

    “means money or any immovable or movable property, including bank balances, financial instruments, shares, derivatives, treasury bills, fixed deposits, time deposits, bonds or other forms of deposits, money given by way of security or …”

    Also defined in 2 other Acts

    Read s 19
  • assetless company

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

    “means a company in liquidation that has– Rescue, Rehabilitation and Insolvency (a) insufficient assets, to meet the likely costs, charges and expenses of the liquidation and to remunerate the liquidator; and (b) no reasonable prospect of …”

    Read s 2
  • assets

    Defined in Inland Revenue (Regulation of Amnesty) Act 2004, s 8

    “shall include immovable property, movable property, bank balances, treasury bills, fixed deposits, time deposits or any other form of deposit and money given by way of security or loans and cash in hand”

    Read s 8
  • assignment

    Defined in Central Bank of Sri Lanka Act 2023, s 91

    “means an assignment by way of pledge”

    Also defined in 1 other Act

    Read s 91
  • Assistant Commissioner

    Defined in Social Security Contribution Levy Act 2022, s 60

    “means an Assistant Commissioner of Inland Revenue appointed under section 97 of the Inland Revenue Act…”

    Also defined in 1 other Act

    Read s 60
  • associate company

    Defined in Microfinance and Credit Regulatory Authority Act 2026, s 83

    “shall have the meaning assigned to it under the Sri Lanka Accounting Standard (SLAS) 28 on Investment in Associates and Joint Ventures or any other similar accounting standard applicable in Sri Lanka from time to time”

    Read s 83
  • associated offences

    Defined in Anti-Corruption Act 2023, s 162

    “means offences referred to in section 41 of this Act other than any offence specified in this Act”

    Read s 162
  • athlete

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

    “means any person who participates in any sport at the international or national level or any sports event”

    Read s 36
  • attempting

    Defined in Prevention of Offences relating to Sports Act 2019, s 15

    “shall have the same meaning as in the Penal Code.”

    Read s 15
  • Attorney-General

    Defined in Removal of Officers (Procedure) Act 2002, s 20

    “means the holder of the Office of Attorney-General of the Democratic Socialist Republic of Sri Lanka”

    Read s 20
  • audiovisual work

    Defined in Intellectual Property Act 2003, s 5

    “means a work that consists of a series of related images which impart the impression of motion, with or without accompanying sounds, susceptible of being made visible, and where accompanied by sounds susceptible of being made audible”

    Read s 5
  • auditee entity

    Defined in National Audit Act 2018, s 55

    “includes - (a) Offices of the Cabinet of Ministers; (b) all Departments of the Government; (c) the Presidential Secretariat; (d) Office of the Secretary to the Prime Minister; (e) the Judicial Service Commission; (f) the Constitutional …”

    Read s 55
  • Auditing Standards Committee

    Defined in National Audit Act 2018, s 55

    “means the Auditing Standards Committee established under the provisions of the Sri Lanka Accounting and Auditing Standards Act…”

    Read s 55
  • auditor

    Defined in Microfinance and Credit Regulatory Authority Act 2026, s 83

    “means – (a) 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 …”

    Read s 83