| (2) In the application of the provisions of sections 61 to 63 to any non-resident person who carries on business as the owner or charterer of aircraft-
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| (a) " ship " shall be deemed to include aircraft, and " shipowner " shall be construed accordingly; | | |
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| (b) " port" shall be deemed to include a customs aerodrome; | | |
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| (c) " shipped " shall be deemed to include the meaning ' loaded into an aircraft '; | | |
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| (d) " trans-shipment" shall be deemed to include transfer from one aircraft to another or in either direction between an aircraft and some other vessel; | | |
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| (e) " shipping business " shall be deemed to include the business of the carriage of passengers, mails, livestock, or goods by aircraft; | | |
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| (f) 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; | | |
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| (g) any reference to the granting of clearance to any ship shall be deemed to include a reference to the doing of any act which, under the provisions of any written law, is 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; | | |
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| (h) " harbour dues and charges " shall be deemed to include any charges payable to the Government of Ceylon or to any person on account of the landing, stay or housing at a customs aerodrome of any aircraft arriving in or departing from Ceylon. | | |
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Sri Lanka Consolidated Acts