Ports and Airports Development Levy (Amendment) Act, No. 10 2012
颁布于 2012-03-30 · 文本截至 2026-10-01
以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。
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关于这部法律
- 语言
- English
- 类型
- 法令
- 国家
- 斯里兰卡
- 主题
- Sea, General
- 关键词
- international trade, harbour, taxes, fiscal and market measures
- 类别
- *
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文本
所收录的法律原文，按条款排列。每个条款都有自己的链接。
1. This Act may be cited as the Ports and Airports Development Levy (Amendment) Act, No. 10 2012 and shall be deemed to have come into operation on January 1, 2012 unless different dates of operation are specified in the relevant sections.
2. Section 4 of the Ports and Airports Development Levy Act, No. 18 of 2011 is hereby amended by the repeal of subsection (2) thereof and substitution therefor of the following subsection :- “(2) Notwithstanding the provisions of sections 2 and 3, the Director - General of Customs shall defer the collection of the levy on the importation of any article – (i) for the use of any specified project identified by the Minister in charge of the subject of Finance, having regard to the interests of the national economy on which the tax is borne by the government, with effect from July 1, 2009 until such time the article is re-exported after the completion of such project, subject to the furnishing of a corporate guarantee which covers the amount of the tax due on the article so imported; or (ii) being plant, machinery or equipment by any undertaking qualified for a tax exemption under section 16d or 17a of the Inland Revenue Act, No. 10 of 2006, as the case may be, during the project implementation period, for the use by such undertaking for the purposes specified in the agreement entered into with the Board of Investment of Sri Lanka established under Board of Investment Law, No. 4 of 1978 on which tax is exempted subject to the fulfillment of the conditions specified in the agreement entered into, and to the furnishing of a bank guarantee which covers the amount of the tax due on the article so imported.”.
3. In the event of an inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.