42. Nothing in this Chapter shall apply to -
| (a) any public corporation; |
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| (b) any local authority ; |
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| (c) any company, other than any non-resident company having immovable property in Sri Lanka; |
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| (d) any individual referred to in paragraphs (c), (d), (e) or (f) of section 9, as long as such individual is exempt from income tax under that section; |
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| (e) any body of persons to which section 90 applies; |
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| (f) any institution or trust of a public character established by or under any written law solely for the purposes of scientific research ; |
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| (g) any co-operative society registered or deemed to be registered under any law for the time being in force relating to the registration of co-operative societies ; |
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| (h) any institution whose primary business is the business of a bank : |
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| (i) the Incorporated Council of Legal Education ; |
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| (j) the Widows' and Orphans' Pension Fund of public officers of Sri Lanka established by the Widows' and Orphans' Pension Fund Ordinance; |
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| (k) the Widows' and Orphans' Pension Fund or Scheme established for the Local Government Service ; |
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| (l) the Employees' Provident Fund established by the Employees' Provident Fund Act, No. 15 of 1958 ; |
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| (m) the Lady Lochore Loan Fund constituted under the Lady Lochore Loan Fund (Board of Trustees) Act; |
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| (n) the Public Service Mutual Provident Association established by the Public Sendee Mutual Provident Association Ordinance ; |
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| (o) the Ceylon Railway Benefit Association established under the Ceylon Railway Benefit Association Ordinance : |
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| (p) the Government Officers' Benefit Association ; |
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| (q) the United Nations Organization ; |
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| (r) the World Tourism Organization ; |
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| (s) the Government Surveyors' Association incorporated by the Government Surveyors Association Ordinance ; |
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| (t) any person who was exempt from wealth tax by Order made under paragraph (av) of section 28 of the Inland Revenue Act, No. 4 of 1963 ; and |
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| (u) any other prescribed person, being a person similar in character to any person referred to in the preceding paragraphs of this section. |
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Sri Lanka Consolidated Acts