22.
| (1) Subject to the provisions of sub-section (2), sums paid to the Fund in respect of contributions under this Act may, in accordance with such terms as may be determined by the Minister of Finance, be repaid after the expiry of two years after the date of payment. |
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| (2) Any sums paid to the Fund by any person who is required by this Act to pay a contribution to the Fund may at any time be-
| | (a) withdrawn by him before leaving Ceylon permanently; or | | |
| | (b) utilized by him for the payment of wealth tax under the principal Act for the year of assessment 1971/72; or | | |
| | (c) withdrawn after his death by his heir, executor or administrator; or | | |
| | (d) withdrawn for any such purpose as may be specified by the Minister by notification published in the Gazette. | | |
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Sri Lanka Consolidated Acts