23.
| (1) The Institute shall be exempt from the payment
| | (a) any stamp duty on any instrument executed by or on behalf of or in favour of the Institute where but for such exemption the Institute would be liable to pay the duty chargeable in respect of such instrument; | | |
| | (b) customs duty on any goods, vehicles, plant and machinery imported by the Institute if the import of such goods, vehicles, plant or machinery is considered by the Minister and the Minister in charge of the subject of Finance, to be conducive to the advancement of the objects of the Institute ; | | |
| | (c) any wealth tax payable under the Inland Revenue Act, No. 28 of 1979 ; and | | |
| | (d) any rates and taxes under the Development Councils Act, No. 35 of 1980, the Municipal Councils Ordinance or the Urban Councils Ordinance. | | |
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| (2) Any employee of the Institute who is not a citizen of Sri Lanka shall be exempt from
| | (a) the payment of customs duty on any goods or vehicles imported by him for his personal use ; and | | |
| | (b) income tax or wealth tax payable under the Inland Revenue Act, No. 28 of 1979. | | |
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Sri Lanka Consolidated Acts