11.
| (1) Where any land in respect of which land tax is payable is subject to a trust and the benefits thereof to all or any of the beneficiaries under the trust cannot be ascertained, such land shall be deemed to be land owned by the trustee of that trust and the trustee shall be liable to pay the land tax in respect of such land. |
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| (2) Where any land is subject to a trust or deemed under subsection (3) to be subject to a trust or any part of such land is included under this Act in the extent of the land owned by a person who is, or is deemed under subsection (3) to be, a beneficiary under that trust, such part of the land tax to which the beneficiary is liable as appears to the Commissioner to be attributable to the land first mentioned or to the part of such land shall, if it cannot be recovered from the beneficiary, or if the income from the land first mentioned or from that part of such land is not paid to that beneficiary and is accumulated by the trustee of that trust for that beneficiary, be recovered from that trustee notwithstanding that no assessment has been made upon that trustee, and the provisions of this Act as to collection and recovery of the land tax shall apply accordingly. |
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| (3) Where the estate of a deceased person which consists wholly or partly of any land is administered by an executor, then, for the purposes of this Act, the executor shall be deemed to be the trustee of such land and every heir to the whole or any part of such land shall be deemed to be a beneficiary and such land shall be deemed to be land subject to the trust. |
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Sri Lanka Consolidated Acts