Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAmendment of section 57 of the principal enactment. [ 10, 15 of 1959.]
| 12. Section 57 of the principal enactment is hereby amended, in subsection (1) of that section, by the addition, at the end of that subsection, of the following proviso : - "Provided that property by the sale of which the duty may be recovered shall not include property gifted by the deceased in respect of which a contribution has been made, or has to be made, to the Personal Tax under the Personal Tax Act, No. 14 of 1959, or in respect of which gifts tax under the Inland Revenue Act, No. 4 of 1963, has been paid or has to be paid.". |