Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 78

Applications of sections 74 (2), 75 and 76. to profits of non-resident owners or chatterers of aircraft

78.
(1) The provisions of subsection (2) of section 74 and of section 75 and 76 shall apply to every non-resident person who carries on business as the owner or charterer of aircraft in like manner as they apply in the case of a non-resident person who carries on the business of ship owner or charterer.
(2) In the application of the provisions of sections 74 (2), 75 and 76 to any non-resident person who carries on business as owner or charterer of aircraft -
(a) " ship " shall be deemed to include aircraft, and " shipowner " shall be construed accordingly ;
(b) "port" shall be deemed to include a customs aerodrome ;
(c) any reference to the master of a ship shall be deemed to include a reference to the person having for the time being control or charge of an aircraft;
(d) any reference to the granting of clearance to any ship shall be deemed to include reference to the doing of any act which, under the provisions of any written law, is required or authorized to be done in relation to an aircraft in lieu of the granting of a certificate of clearance under section 63 of the Customs Ordinance, and any reference to the refusal of clearance shall be construed accordingly;
(e) " harbour dues and charges " shall be deemed to include any charges payable to the Government of Sri Lanka or to any person on account of the landing, stay or housing at a customs aerodrome of any aircraft arriving in or departing from Sri Lanka,

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