3.The following debits made against current accounts shall be exempt from the tax:
| (a) debits made against any current account of the Government of Ceylon, any foreign Government, the United Nations Organization, any Specialized Agency of that Organization, the Council for Technical Co-operation in South and South-East Asia, or any international or foreign organization approved by the Minister by Order published in the Gazette; |
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| (b) debits made against any sue]) current account of the head office in Ceylon of a commercial bank as is maintained in a branch in Ceylon of that bank; |
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| (c) debits made against any such current account of a branch in Ceylon of a commercial bank as is maintained in the head office in Ceylon of that bank; |
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| (d) debits made against any such current account of a branch in Ceylon of a commercial bank as is maintained in any other branch in Ceylon of that bank; |
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| (e) debits made against a current account in respect of sums withdrawn from that account for the payment of the tax; |
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| (f) debits made against a current account in respect of any sums that are withdrawn from that account for the purpose of opening a special current account and are credited to such special current account; |
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| (g) debits made against a special current account; and |
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| (h) such other debits or classes of debits made against current accounts as may from time to time be determined by the Minister of Finance by Order published in the Gazette. |
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Sri Lanka Consolidated Acts