Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 1963) - Sect 37

Addition of new Schedules to the principal Act

57. The following new Schedules are hereby added immediately after the Fourth Schedule to the principal Act and shall have effect as the Fifth and Sixth Schedules to the principal Act: - For gifts made during the year preceding any year of assessment commencing on or after April 1, 1965, the gifts tax shall be at the same rate or rates specified in Part II of the Fifth Schedule."


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