Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Finance Act (No. 25 of 2003) - Sect 10

Interpretation

10. In this Part unless the context otherwise requires "Captain" in relation to an aircraft or ship means the person for the time being in charge, command or control of that air-craft or ship ; "Competent Authority'" with reference to all matters in relation to the charging of the embarkation levy from persons leaving Sri Lanka
(a) by aircraft, means the Director-General of the Civil Aviation Authority appointed under section 11 of the Civil Aviation Authority of Sri Lanka Act, No. 34 of 2002;
(b) by ship means the Director of Merchant Shipping appointed under the Merchant Shipping Act, No. 52 of 1971 ;
"operator" in relation to -
(a) an aircraft, means the owner, a person acting on behalf of the owner or Captain of that aircraft; and
(b) a ship, means the owner, a person acting on behalf of the owner and in possession of a license under the Licensing of Shipping Agents Act, No. 10 of 1972, or the Captain of that ship;
"passenger manifest" means a list of passengers authenticated by the operator and carried on board an aircraft during flight or a ship during a voyage, from one destination to another.


[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]