13.
| (1) The Minister may with the concurrence of the Minister in charge of the subject of Finance, exempt the Fund from the payment of any customs duty on any goods imported by the Fund, if the import of such goods is considered to be conducive for the advancement of the purposes of the Fund. |
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| (2) The Fund shall be exempt from any income tax or wealth tax payable under the Inland Revenue Act, No. 28 of 1979. |
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| (3) Where any person makes a gift to the Fund, he shall be exempt from the payment of gifts tax under the Inland Revenue Act, No. 28 of 1979, to the extent of the total value of the gift. |
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| (4) Where any person makes a donation to the Fund, such donation shall be deemed to be an approved expenditure for the purposes of the Inland Revenue Act, No. 28 of 1979, and the donor shall be entitled to relief under that Act in respect of the total value of such donation. |
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| (5) The provisions of this section shall have effect notwithstanding anything to the contrary in the Inland Revenue Act, No. 28 of 1979. |
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Sri Lanka Consolidated Acts