Sri Lanka Consolidated Acts

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Resident Guest (Tax Exemption) Act (No. 6 of 1979) - Sect 4

Certain property to be excluded from wealth of Resident Guest for the purpose of computing wealth tax

4.
(a) Such movable property of a Resident Guest as is outside Sri Lanka ; and
(b) the moneys lying to the credit of a Resident Guest in any such account as is referred to in paragraph (b) of section 2.
shall be excluded from his wealth for the purpose of computing the wealth tax payable by him under the Inland Revenue Act, No. 4 of 1963.

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