3.
| (1) There shall be charged for every year of assessment from every taxable person a tax which is hereafter in this Act referred to as the Personal Tax and which shall consist of-
| | (a) the aggregate of-
| | | (i) a contribution computed in respect of taxable wealth in accordance with the provisions of Chapter II of this Act, |
| (ii) a contribution computed in respect of taxable expenditure in accordance with the provisions of Chapter III of this Act, and |
| (iii) a contribution computed in respect of taxable gifts in accordance with the provisions of Chapter IV of this Act, or |
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| | (b) the aggregate of any two of the aforesaid contributions, or | | |
| | (c) any one of the aforesaid contributions, according as such person is taxable in respect of all, any two, or any one of the following:- | | |
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| (2) Where the Personal Tax in respect of a taxable person who is the head of a family cannot be collected from him, then, if his wife or child is included in such family, such portion of the Personal Tax as appears to the Commissioner to be attributable to the taxable wealth or assessable expenditure of such wife or child may be collected from such wife or child notwithstanding that no assessment has been made upon such wife or child, and the provisions of this Act as to collection and recovery of the Personal Tax shall apply accordingly. |
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| (3) Where the property subject to a trust or deemed under subsection (2) of section 5 to be subject to a trust or any part of that property is included under this Act in the wealth of a person who is, or is deemed under subsection (2) of section 5 to be, a beneficiary under that trust, such part of that beneficiary's contribution in respect of his taxable wealth to the Personal Tax as appears to the Commissioner to be attributable to that property or that part of that property shall, if it cannot be recovered from that beneficiary or if the income from that property or from that part of that property is not paid to that beneficiary and is. accumulated by the trustee of that trust for the benefit of 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 Personal Tax shall apply accordingly. |
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| (4) Where the aggregate of-
| | (a) the contribution which a person is liable to make in respect of his taxable wealth to the Personal Tax for any year of assessment, and | | |
| | (b) the income tax to which he is liable for that year or assessment, | | |
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Sri Lanka Consolidated Acts