Capital Levy Act (No. 51 of 1971)

Sri Lanka Consolidated Acts

Recovery of tax from persons leaving Ceylon

49. The provisions of section 113 of the principal Act shall apply as if such provisions were provisions of this Act and-

(a) as if the references in that section to tax were references to capital levy, and

(b) as if in sub-section (1) there were substituted for the words " all income tax, wealth tax or gifts tax ", the words " the capital levy ".