Sri Lanka Consolidated Acts

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Finance Act (No. 5 of 2005) - Sect 7

Imposition of Share Transaction Levy

7. There shall be imposed with effect from the year commencing on January 1,2005 and for every year thereafter, a levy to be called the Share Transaction Levy at the rate of 0.2 per centum from every buyer and seller, on the turnover of every share trading transaction, which is conducted through a Stock Exchange.

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