2. Section 2 of the Embarkation Tax Act, No. 19 of 1961, is hereby amended, in sub-section (1) thereof, by the substitution, for all the words from " there shall be levied " to the end of that subsection, of the following :-
" there shall be levied and paid an embarkation tax -
| (a) in respect of every person leaving Ceylon by ship, at the rate of two rupees and fifty cents ; and
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| (b) in respect of every person leaving Ceylon by aircraft-
| | (i) from the Bandaranaike International Airport, Colombo, at the rate of ten rupees,
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| | (ii) from the Colombo International Airport, Ratmalana, or from the Kankesanturai Airport, Jaffna, at the rate of five rupees, and | | |
| | (iii) from any other airport, at the rate of two rupees and fifty cents :
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Provided, however, that the preceding provisions of this sub-section shall not apply in the case of-
| (a) children who are less than two years of age, |
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| (b) officers and members of the crew of that ship or aircraft, |
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| (c) transit passengers of that ship or aircraft, and |
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| (d) such other persons as may be prescribed.". |
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Sri Lanka Consolidated Acts