Ports and Airports Development Levy (Amendment) Act, No. 5 of 2013

1. This Act may be cited as the Ports and Airports Short title. Development Levy (Amendment) Act, No. 5 of 2013.

2. Section 3 of the Ports and Airports Development Levy Amendment to Act, No. 18 of 2011 (hereinafter referred to as the “principal section 3 of the Ports and enactment”) is hereby amended in subsection (2), by the Airports repeal of paragraphs (a) and (b) of that section and the Development substitution therefor of the following new paragraphs:- Levy Act, No. 18 of 2011. “(a) for the purpose of processing and re-export; (b) to be used as a raw material for the manufacture of goods for exports; or (c) for storage, fabrication, repairing, servicing or exportation as the case may be, being equipment, tools, materials, consumables in or from a bonded facility to be used in the petroleum operations conducted within or outside Sri Lanka. For the purposes of paragraph (c), the expression “petroleum operations” shall have the meaning assigned to it under the Petroleum Resources Act, No. 26 of 2003.”.

3. Section 16 of the principal enactment is hereby Replacement of repealed and the following new section is substituted section 16 of the principal therefor:- enactment. 2—PL 007063—4090 (03/2013) 2 Ports and Airports Development Levy (Amendment) Act, No. 5 of 2013 “Part I of the 16. (1) The provisions of Part I of the Finance Finance Act, Act, No. 11 of 2002 relating to the payment of No. 11 of 2002 not to the Ports and Airports Development Levy shall apply. not apply to any article originating from outside Sri Lanka and imported into Sri Lanka on or after January 1, 2011. (2) Notwithstanding the provisions of subsection (1), every Order made under section 2 of the Part 1 of the Finance Act, No. 11 of 2002 and published in the Gazette prior to January 1, 2011- (a) exempting specified articles from the payment of Ports and Airports Development Levy; and (b) specifying a concessionary rate to be charged and levied, shall be deemed to have been made under section 3 of the Ports and Airports Development Levy Act, No. 18 of 2011 and shall continue to be in force.”. Sinhala text to 4. In the event of any inconsistency between the prevail in case of Sinhala and Tamil texts of this Act, the Sinhala text shall any inconsis- tency. prevail. Ports and Airports Development Levy (Amendment) 3 Act, No. 5 of 2013 Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180 (Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th December each year in respect of the year following.