Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLegacies to approved charities
| 13.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 charitable institutions declared by the Minister by notice published in the Gazette, to be an approved charity for the purpose of section 31 (9) (a) of the Inland Revenue Act,no.28 of 1979 such sum shall be exempt from the payment of estate duty. |