8.
| (1) The Agency shall with the concurrence of the Minister in charge of the subject of Finance, be exempt from the payment of any tax on the income or profits of the Agency to such extent as is permitted in terms of the Inland Revenue Act, No. 38 of 2000. |
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| (2) The Minister with the concurrence of the Minister in charge of the subject of Finance may exempt the Agency from the payment of any customs or excise duly on any goods donated to the Agency or imported or purchased out of its funds by the Agency, if the donation or import or purchase of any such goods is considered to be conducive for the advancement of the objects of the Agency. |
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| (3) Any person making a payment to the agency of services rendered or as a contribution to the general support of the Agency, may claim the amount of such payment as a deduction from income in the year in which such payment is actually made for the purpose of computing liability for income tax. |
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Sri Lanka Consolidated Acts