15.
| (1) A donation made in money or otherwise by any person to the Fund shall be deemed, for the purposes of paragraph (b) of subsections 2 of section 31 of the Inland Revenue Act, No. 28 of 1979, to be a donation made in money or otherwise to a Fund established by the Government. |
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| (2) From and after the inclusion of the Fund under section 8 of the Inland Revenue Act, No. 28 of 1979, the profits and income of the Fund shall be exempt from income tax payable under Inland Revenue Act, No. 28 of 1979. |
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| (3) The provisions of this section shall have effect notwithstanding anything to the contrary in the Inland Revenue Act, No. 28 of 1978. |
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Sri Lanka Consolidated Acts