Sri Lanka Consolidated Acts

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Tax Amnesty Act (No. 5 of 1989) - Sect 12

Interpretation

12. In this Act, unless the context otherwise requires" "the expressions " Commissioner-General", " profits ", " income ", " wealth ", and " year of assessment" shall have the same meanings respectively as in the. Inland Revenue Act, No. 28 of 1979 ; " Bank " means the National Savings Bank established by the National Savings Bank Act, No. 30 of 1971; " person" includes a company, a body of persons and a partnership ; "the law for the time being applicable to the imposition of income tax and the surcharge on income tax" means the Inland Revenue Act, No. 28 of 1979 and the surcharge on Income Tax Act, No. 26 of 1982 and the Surcharge on Income Tax Act, No. 12 of 1984; " the law for the time being applicable to the imposition of wealth tax or surcharge on wealth tax" means the Inland Revenue Act, No. 23 of 1979 and the Surcharge on Wealth Tax Act, No. 25 of 1982.


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