24. Section 126 of the principal enactment is hereby repealed and the following section substituted therefor-
| 126. In this Chapter, "tax" includes:
| | (a) income tax, wealth tax and gifts tax charged and levied under this Act; | | |
| | (b) any income tax, wealth tax and gifts tax charged and levied under the Inland Revenue Act, No.4 of. 1963, and which was in default or goes into default on or after April, 1981; | | |
| | (c) any income tax which an employer is required to pay under the Provisions of Chapter XV, and any sum or sums added to any such tax by reason of default, any sum or sums added to such income tax, wealth tax or gifts tax under subsection (2) or (2A) of section 125 of this Act or under subsection (6) of section 96B of the Inland Revenue Act, No.4 of 1963, and any fines, penalties, fees or costs whatsoever incurred under this Act or the Inland Revenue Act, No.4 of 1963. ' . | | |
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Sri Lanka Consolidated Acts