2. The following new section is hereby inserted immediately after section 59, and shall have effect as, section 59A of the Finance Act, No. 11 of 1963, (hereinafter referred to as " the principal enactment") :
| 59A. Where the ownership of any land, is transferred to any person, being a person who is not a citizen of Sri Lanka and who is liable to the tax, such person shall sign a declaration at the foot of the instrument effecting such transfer stating that he is not a citizen of Sri Lanka. The signature of the declarant shall be attested by the notary attesting such instrument.". |
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Sri Lanka Consolidated Acts