11.
| (1) The Fund shall be exempt from any income tax or wealth tax payable under the Inland Revenue Act, No. 28 of 1979. |
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| (2) Where any person makes a gift to the Fund he shall be exempt from the payment of gifts tax under the Inland Revenue Act, No. 28 of 1979 to the extent of the total value of the gift. |
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| (3) Where any person makes a donation to the Fund such donation shall be deemed to be an approved expenditure for the purposes of the Inland Revenue Act, No. 28 of 1979, and the donor shall be entitled to relief under that Act in respect of the total value of such donation. |
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| (4) The provisions of this section shall have effect notwithstanding anything to the contrary in the Inland Revenue Act, No. 28 of 1979. |
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Sri Lanka Consolidated Acts