Sri Lanka Consolidated Acts

Prevention of the Avoidance of Tax Act (No. 26 of 1970)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Certain sections of the Monetary Law Act not to apply to currency notes of specified denominations  
   3.	   Surrender of old currency notes  
   4.	   Transmission of declaration to the Commissioner of Inland Revenue  
   5.	   Declaration to the Commissioner of Inland Revenue by persons surrendering old currency notes  
   6.	   Action taken by Commissioner of Inland Revenue on declarations made to him  
   7.	   Restrictive period for the withdrawal of deposits  
   8.	   Relief available to persons who have been refused the payment of any money held in deposit in any scheduled bank to the credit of such person  
   9.	   Special provisions relating to the onus of proof in any action or proceedings in any court  
   10.	   Exemptions by the Central Bank  
   11.	   Offences  
   12.	   Power of Central Bank to call for information  
   13.	   Special provision relating to the Central Bank in its capacity as a scheduled bank  
   14.	   This Act to have retrospective effect  
   15.	   Interpretation