Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 85

Application of subsection (2) of section 81,section 82, and section 83 to profits of non-resident owners or charterers of any aircraft

85.
(1) The provisions of subsection (2) of section 81 and of section 82 and section 83 shall apply to every non- resident person who carries on business as the owner or charterer of any aircraft in like manner as they apply in the case of a non-resident person who carries on the business of ship owner or charterer
(2) In the application of the provisions of subsection (2) of section 83. section 82 and section 83 to any non-resident persons who carries on business as owner or charterer of an aircraft -
(a) "ship" shall be deemed to include aircraft, and "ship owner" shall be construed accordingly ;
(b) "port" shall be deemed to include a customs aerodrome ;
(c) any reference to the master of a ship shall he deemed to include a reference to the person having for the time being control, or charge of an aircraft:
(d) any reference to the granting of clearance to any ship shall be deemed to include reference to the doing of any act which, under the provisions of any written law, is required or authorized to be done in relation to an aircraft in lieu of the granting of a certificate of clearance under section 63 of the Customs Ordinance, and any reference to the refusal of clearance shall be construed accordingly :
(e) "harbour dues and charges" shall be deemed to include any charges payable to the Government of Sri Lanka or to any person on account of the landing. staying or housing at a customs aerodrome of any aircraft arriving in or departing from Sri Lanka.

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