2. This Act shall not apply to-
| (a) any person specified in section 28 of the principal Act; |
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| (b) the Government of any foreign country; |
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| (c) the Institute of Chartered Accountants of Ceylon established under the Institute of Chartered Accountants Act, No. 23 of 1959; |
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| (d) any company other than a non-resident company having capital in Ceylon; |
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| (e) any charitable institution within the meaning of section 129 of the principal Act: |
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| (f) any provident, building, savings or thrift society or fund; and |
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| (g) any other person who may be exempted from the provisions of this Act by Order made by the Minister of Finance, approved by the House of Representatives and published in the Gazette. |
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Sri Lanka Consolidated Acts