16.
(1) REPPIA shall-
| | (a) for the purpose of paragraph (b) of section 8 of the Inland Revenue Act, No. 28 of 1979, be deemed to be a Government institution; and | | |
| | (b) for the purposes of paragraph (n) of subsection (2) of section 31 of that Act, be deemed to be a Government department performing functions similar to REPIA established under the Public Security Ordinance. | | |
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(2) The Fund shall be deemed, for the purposes of paragraph (b) of subsection (2) of section 31 of the Inland Revenue Act, No. 28 of 1979, be deemed to be a fund established by the Government of Sri Lanka. |
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(3) Every gift made to the Fund shall, for the purpose of paragraph ( e) of subsection (1) of section 54 of the Inland Revenue Act, No. 28 of 1979, be deemed to be a gift to the Government. |
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