8. Any person to whom this Act applies, who has deposited moneys in any such special account as is referred to in section 3 and who is deemed under, section. 4, to have paid the tax referred to in that section, shall not be liable-
| (a) to pay for any year of assessment commencing on or before April 1, 1977-
| | (i) any income tax or wealth tax under the law for the time being relating to the imposition of income tax; or | | |
| | (ii) capital levy under the Capital Levy Act, No. 51 of 1971, | | |
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| (b) to a prosecution for any offence under the law for the time being relating to the imposition of income tax or the Capital Levy Act, No, 51 of 1971, or the Finance Act, No. 11 of 1963, in relation to any year of assessment commencing on or before April 1, 1977, or to any period prior to April 1, 1977, in respect of, or in connection with, the profits or income or wealth represented by such moneys or the turnover from which such profits or income arose. |
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Sri Lanka Consolidated Acts