Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsInterpretation
| 11. In this Act, unless the context otherwise requires- the expressions " Commissioner-General", " profits ", " income " and " year of assessment" shall have the same meanings respectively as in the Inland Revenue Act, No. 4 of 1963 ; "Bank" means the National Savings Bank established by the National Savings Bank Act, No. 30 of 1971 ; " person" includes a company, a body of persons and a partnership ; " the law for the time being relating to the imposition of income tax" means the Income Tax Ordinance or the Inland Revenue Act, No. 4 of 1963. |