13. There shall be exempt from income tax any sum paid to any person as a subsidy or grant -
| (a) out of the Capital Fund established under the Sri Lanka Tea Board Law, No. 14 of 1975 ; |
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| (b) out of the Rubber Replanting Subsidy Fund establish ed under the Rubber Replanting Subsidy Act; |
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| (c) by the Coconut Cultivation Board established under the Coconut Development Act, No. 46 of 1971; |
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| (d) under the Cocoa Planting Subsidy Scheme; |
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| (e) by the Ministry of Fisheries for the purchase by such person of fishing boats, marine engines, fishing gear and other fishing equipment. |
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Sri Lanka Consolidated Acts