Sri Lanka Consolidated Acts

Specified Certificate of Deposits (Tax And Other Concessions) Act (No. 45 of 1990)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title  
   2.	   Persons to whom this Act applies  
   3.	   Persons to whom this Act applies may deposit money in special accounts in  
   4.	   Charge of a tax equal to ten per centum of Act applies of the face value specified certificate of deposit to which this Act applies sold to the Bank  
   5.	   Restriction of withdrawal of moneys deposited in special accounts  
   6.	   Interest on moneys deposited in special accounts  
   7.	   Exemption from income tax of interest of moneys deposited in special accounts  
   8.	   Indemnification of a person deemed to have paid the tax referred to in section 4from certain taxes and prosecutions  
   9.	   Preceding provisions of this Act, not to be construed as authorizing the revision of any assessment previously made  
   10.	   Maintenance of secrecy  
   11.	   Interpretation  
   12.	   Sinhala text to prevail in case of inconsistency