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 ; |
|
| (b) out of the Rubber Replanting Subsidy Fund established under the Rubber Replanting Subsidy Act, (chapter 437) ; |
|
| (c) by the Coconut Cultivation Board established under the Coconut Development Act, No. 46 of 1971 ; |
|
| (d) by the Ministry of Fisheries for the purchase by such person of fishing boats, marine engines, fishing gear and other fishing equipment; |
|
| (e) out of the Export Development Fund established by the Sri Lanka Export Development Act, No. 40 of 1979: |
|
| (f) under any other scheme for the planting or replanting of any other agricultural product; |
|
| (g) out of the Mill Development Fund administered by the Coconut Development Authority established under the Coconut Development Act. No. 46 of 1971, for the modernization of machinery. |
|
|
Sri Lanka Consolidated Acts