Sri Lanka Consolidated Acts

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Embarkation Tax (Amendment) Law (No. 32 of 1976) - Sect 2

Amendment of section 2 of Act No. 19 of 1961

2. Section 2 of the Embarkation Tax Act, No. 19 of 1961, as amended by Act No. 5 of 1971, is hereby further amended by the repeal of subsection (1) of that section, and the substitution therefor of the following new subsection: -
" (1) There shall be levied and paid an embarkation tax at such rates as may be specified from time to time by the Minister by Order published in the Gazette -
(a) in respect of every person leaving Sri Lanka by ship; and
(b) in respect of every person leaving Sri Lanka by aircraft -
(i) from the Bandaranaike International Airport, Colombo,
(ii) from the Colombo International Airport, Ratmalana, or from the Kankesanturai Airport, Jaffna, and
(iii) from any other airport:

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