7. For the avoidance of doubts it is hereby declared that
| (a) reference to a person holding money or having any investment shall include a reference to the person. holding the money, or investment in his name or any other name or without any name; |
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| (b) nothing in this law shall be read and construed as preventing any person from claiming or instituting proceedings for the recovery of a refund of tax due to him, or from seeking protection or a privilege under any of the laws referred to in the Schedule hereto. |
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Sri Lanka Consolidated Acts