Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsImposition of surcharge on wealth tax
| 2. Every person who under the Inland Revenue Act, is chargeable with wealth tax for any year of assessment' commencing on or after April 1, 1989, but ending not later than March 31, 1991. (hereafter in this Act referred to as " a relevant year ') shall, notwithstanding anything contained in any written law, be liable to pay a surcharge on the wealth tax payable by him for a relevant year (hereafter in this Act referred to as the surcharge ") at the rate of fifteen per centum of the wealth tax payable by such person, for that relevant year. |