Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 11

Exemption for one residential premises

11. Where property passing on the death of any person includes any residential premises, a sum of three hundred Thousand rupees, of the value of one such premises, if the value of such premises is equal to or exceeds three hundred thousand rupees, or the value of such premises, if the value of such premises does not exceed three hundred thousand rupees, shall be exempt from the payment of estate duty,

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