Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLegacies to bona fide employees
| 12. Where under the last will of a deceased person a sum not exceeding thirty thousand rupees in the aggregate is directed to be paid to one or more persons who were bona fide employees of the deceased in Sri Lanka, such sum shall be exempt from the payment of estate duty, if no exemption has been granted in respect of that sum, under section 6. |