8. For the purposes of this Law, unless the context otherwise requires, "Commissioner-General of Inland Revenue " means the Commissioner-General of Inland Revenue appointed for the purposes of the Inland Revenue Act, No. 4 of 1963, and includes any such Commissioner of Inland Revenue or Deputy Commissioner of Inland Revenue as is specially authorized by the Commissioner-General of Inland Revenue either generally or for some specific purpose to act on his behalf; "Sri Lanka company " means-
| (a) any company (other than a private company within the meaning of the Companies Ordinance) which is incorporated in Sri Lanka on or after June 19, 1974, or |
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| (b) any company-
| | (i) which is incorporated in Sri Lanka prior to that date, | | |
| | (ii) which, in the case of the transfer to it of the undertaking carried on by one foreign company, has on that date a share capital held entirely by that foreign company or by any nominee or nominees of that foreign company, and in the case of the transfer to it of undertakings carried on by two or more foreign companies, has on that date a share capital held entirely by such foreign companies or by their nominees where the entirety of the share capital of which foreign companies is held by a company incorporated outside Sri Lanka, | | |
| | (iii) which is, on the date of transfer to it of the undertaking, not a private company within the meaning of the Companies Ordinance. | | |
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Sri Lanka Consolidated Acts