Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 82

Master of ship to be an agent

82. The master of any ship owned or chartered by a nonresident person who is chargeable under the provisions of section 81 shall (though not to the exclusion of any other agent) be deemed to be the agent of such non-resident person for all the purposes of this Act.

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