Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 9. In this Law, unless the context otherwise requires- " Commissioner of Inland Revenue ", " company " and " profits and income " shall have the same meanings respectively as in the Inland Revenue Act, No. 4 of 1963: " flat " means a self-contained domestic suite of rooms in a building of more than one storey; " floor area ", in relation to a house, means the floor area of the house exclusive of the thickness of the walls thereof; " house " means an independent living unit (together with the land appurtenant thereto) constructed mainly or solely for residential purposes, and having a separate access, and through which unit access cannot be had to any other living accommodation; " municipal area " means an area within the administrative limits of a Municipal Council; " sale ", in relation to a house, means sale of a house the construction of which has been completed; " urban area " means an area within the administrative limits of an Urban Council. |