2.Section 3 of the National Security Levy Act, No.52 of 1991, (hereinafter referred to as "the principal enactment") as last amended by Act No. 24 of 2000 is hereby further amended in subsection (2) of that section as follows :-
| (1)by the repeal of paragraphs (ff) and (fff) of that subsection, and the substitution, of the following paragraph therefor :
| | (ff) the value of any ship or aircraft which is imported into Sri Lanka, if it is proved to the satisfaction of the Commissioner-General of Inland Revenue that such ship or aircraft is being used for international transportation of goods or passengers ; | | |
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| (2)in item A of paragraph (j) of that subsection-
| | (a) by the repeal of sub-paragraph (viii) thereof, and the substitution therefor of the following sub-paragraph :-,
| | | "(viii) services of a construction contractor or sub-contractor for the construction of any building, road, bridge, water supply, drainage or sewerage system, harbour, airport or any infrastructure project in telecommunications or electricity, not being-
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| | (b) by the substitution, in sub-paragraph (xi) thereof, for the words and figures "No. 10 of 1972 or courier" of the words and figures "No. 10 of 1972, airline agent licensed under regulations made under the Air Navigation (Special Provisions) Act, No. 55 of 1992 or courier " ; | | |
| | (c) by the insertion immediately after sub-paragraph (xi) thereof, of the following new sub-paragraphs :
| | | "(xia) services of a port operator or port container terminal operator, provided at any port; |
| (xib) services of a computer software developer in respect of software developed by such person for use wholly outside Sri Lanka and for which payment is received in foreign currency through a bank ; |
| (xic) services provided over the internet, using custom built software, by an enterprise set up on or after April 1, 2001, exclusive for the provision of such services being services enabling or facilitating the sale of goods, or for the provision of services, by a person in Sri Lanka to persons outside Sri Lanka, for payment in foreign currency ; |
| (xid) client support services provided over the internet or telephone, by an enterprise set up on or after April 1, 2001, exclusively for the provision of such services, to one or more identified clients outside Sri Lanka, for payment in foreign currency ;".; |
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| | (d) by the addition immediately after paragraph (k) thereof, of the following new paragraph :-
| | | (l) the value of any aviation fuel imported for the use of any aircraft. |
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Sri Lanka Consolidated Acts