18.
| (1) From and after the inclusion of the Commission under section 8 of the Inland Revenue Act, No. 28 of 1979, the profits and income of the Commission shall be exempt from income tax. |
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| (2) From and after the inclusion of the Commission under section 9 of the inland Revenue Act, No. 28 of 1979, the emoluments of every officer, servant and consultant of the Commission shall be exempt from income tax. |
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| (3) A donation made in money or otherwise to the Commission shall be deemed, for the purposes of the Inland Revenue Act, No. 23 of 1979, to be a donation made in money or otherwise to a fund established by the Government. |
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Sri Lanka Consolidated Acts