2. Section 23 of the Air Navigation Act is hereby amended as follows :
| (1) by the insertion immediately after subsection (2) of that section, of the following subsection :.
| | "(2A) From and after the coming into force of this section and notwithstanding anything in the Embarkation Tax Act, No. 19 of 1961 the embarkation tax levied under that Act, from a person leaving Sri Lanka by aircraft shall, be collected by the Agent and not by the operator of that aircraft as required by section 4 of the Embarkation Tax Act, No. 19 of 1961. All taxes collected by the Agent under this subsection shall be held by him for, and on behalf of, the Government." ; and | | |
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| (2) in subsection (3) of that section, by the substitution, for the words " collected or recovered by him on behalf of the Government", of the words "collected or recovered by him on behalf of the Government (including the embarkation taxes collected by him under subsection (2A) ". |
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Sri Lanka Consolidated Acts