2.
| (1) This Act shall, subject to the provisions of sub-section (2), apply to any person who has any moneys representing the whole or any part of his relevant profits and income. |
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| (2) This Act shall not apply to any person in relation to whom any investigation was pending on October 1, 1991, for any alleged or suspected evasion of any tax payable under the Inland Revenue Act or the Turnover Tax Act, in respect of any profits and income, or turnover, as the case may be, which arose, or accrued to, or was derived by. such person, on or before March 31, 1991. |
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| (3) Every person referred to in subsection (1), not being a person to whom the provisions of subsection (2) apply, shall, hereafter in this Act, be referred to as " a person to whom this Act applies ". |
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Sri Lanka Consolidated Acts