Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 113

Interpretation

113. In this Chapter unless the context otherwise requires- "employee" includes -
(a) any director of a company or corporation ;
(b) any working partner of a partnership ;
(c) any person receiving remuneration for past services performed by him or performed by any other person ; and
" employer" means any person, partnership, body of persons or any organization -
(a) for whom an individual performs services as an employee;
(b) paying any profits from employment within the meaning of section 4; or
(c) paying any pension or other remuneration to a former employee or to any other person, for the past services of such employee,
and includes in the case of a body, institution or person specified in Column I hereunder, the person specified in the corresponding entry in Column II- but shall not include-
(i) the Government of Sri Lanka ;
(ii) any local authority ;
(iii) any public corporation within the meaning of Article 170 of the Constitution ;
(iv) any University which is established or deemed to be established by the Universities Act, No. 16 of 1978 ;
(v) any business undertaking acquired by or vested in the government under the Business undertakings (Acquisition) Act, No. 35 of 1971 ;
(vi) any board or commission of inquiry established by or under any law being a board or commission all the members of which are appointed by the President or by a Minister ;
" pay period " means a month, a week or such other period in respect of which remuneration is calculated and paid by an employer to an employee ;"remuneration" means profits from employment within the meaning of section 4.


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