Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 80 of the principal enactment
| 5. Section 80 of the principal enactment is hereby amended by the insertion, immediately after the definition of " executor ", of the following new definition: - " gift " means any gift taxable as such under the Personal Tax Act, No. 14 of 1959, or under the Inland "Revenue Act, No. 4 of 1968.. but shall not include a gift deemed to arise under the provisions of section 40 (g) of the Inland Revenue Act, No. 4 of 1963; |