Sri Lanka Consolidated Acts

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Tax Reserve Certificates Act (No. 22 of 1957)


           Long Title

   1.	   Short title  
   2.	   Central Bank of Ceylon to issue Tax Reserve Certificates  
   3.	   Application for and issue of certificates  
   4.	   Register of certificate holders  
   5.	   Surrender of certificates in payment of income tax, personal tax or profits tax. [ 3, 18 of 1961.]  
   6.	   Provisions applicable upon surrender of certificate  
   7.	   Provisions applicable upon surrender of certificate  
   8.	   Value of certificates to be treated as capital for purposes of profits tax in certain cases  
   9.	   Cancellation of certificates not surrendered in payment of tax  
   10.	   Certificates not to be transferable  
   11.	   Restriction of seizure of certificates  
   12.	   Surrender or delivery of certificates on death of holder  
   13.	   Surrender or delivery of certificate on insolvency of holder  
   14.	   Issue of duplicate certificate  

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