Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsExemption from estate duty in case of small annoities
| 6. Estate duty shall not be payable in respect of one or more annuities not exceeding ten thousand rupees in the aggregate purchased or provided by the deceased either by himself alone or in concert or arrangement with any other person for the life of himself and of some other person and the survivor of them or to arise on his own death in favour of some other person. |