Sri Lanka Consolidated Acts

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Estate Duty. Act (No. 13 of 1980) - Sect 8

Section - 8

8. Estate duty shall not be payable in respect of any pension granted to the widow or child of the deceased under the Widows' Orphans' Pension Fund Ordinance or under any position fund or scheme established for public officers or for officer in the local Government Service, nor in respect of any pension or annuity payable by the Government of any foreign country to the widow or child of any deceased officer of such Government notwithstanding that the deceased contributed during his life time to any find out of which such pension or annuity is paid


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