Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 179

Inland Revenue Incentive Fund

179.
(1) There shall be established a Fund called the Inland Revenue Incentive Fund (hereinafter in this section referred to as " the Fund")
(2) There shall be paid into the Fund in respect of each year such sums as may be appropriated annually by Parliament for the purpose of the Fund.
(3) There shall be paid out of the Fund"
(a) all sums required for the welfare officers of the Department of Inland Revenue in accordance with any scheme approved by the Minister; and
(b) group incentive allowances to any class or category of officers of the Department of Inland Revenue in accordance with such scheme as may be approved by the Minister to ensure efficiency in the administration of any Act administered by the Commissioner-General.
(4) The Commissioner General or any officer of the Department of Inland Revenue specially authorized by him in that behalf shall administer the Fund in accordance with the prescribed procedure.

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