4. Section 14 of the principal enactment is hereby repealed and the following new section substituted therefor: -
| 14. It shall be lawful for the Commissioner to remit the estate duty, in respect of any such pictures, prints, books, manuscripts, works of art, or scientific collections as appear to the Commissioner to be of national, scientific, artistic or historic interest, and to be given or bequeathed to the Government of Sri Lanka, or to any University or public library in Sri Lanka, or to the Sri Lanka National Library Services Board, or to any local authority, and no property the duty in respect of which is so remitted shall be aggregated with any other property for the purpose of fixing the rate of estate duty.". |
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Sri Lanka Consolidated Acts