2.
| (1) From and after the date of commencement of this Act, there shall be charged and levied a levy to be called the Embarkation Levy calculated in United States Dollars of such amount as the Minister may determine by order published in the Gazette, in respect of -
| | (a) every airline ticket issued outside Sri Lanka to passengers who. will embark on a flight leaving Sri Lanka or in respect of every airline ticket issued in Sri Lanka to, persons leaving Sri Lanka, the equivalent thereof in Sri Lanka -rupees, calculated at such rate of exchange as may be determined by the Competent Authority with the approval of the Secretary to the Treasury. | | |
| | (b) every ticket issued in respect of a passenger embarking a ship leaving Sri Lanka. | | |
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| (2) The provisions of subsection (1) shall not apply in the case of- |
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| (a) children who are less than two years of age; |
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| (b) officers and members of the crew of that aircraft or ship; |
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| (c) such other persons as may be prescribed. |
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| (3) An Order made by the Minister in terms of subsection (1) may be amended, altered or varied by a subsequent Order 'which shall be published in the Gazette. |
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Sri Lanka Consolidated Acts