AN ACT TO ENABLE THE INVESTMENT IN CERTAIN COMPANIES APPROVED BY THE BOARD OF INVESTMENT OF SRI LANKA, OR THE DEPOSIT IN ANY BANK, OF MONEYS REPRESENTING ACCUMULATED PROFITS AND INCOME, RETAINED IN OR OUTSIDE SRI LANKA, AND IN RESPECT or WHICH A PERSON HAS NOT FURNISHED A RETURN OF INCOME OR WHICH HAVE NOT BEEN DISCLOSED IN A RETURN FURNISHED BY SUCH PERSON UNDER THE LAW RELATING TO THE IMPOSITION OF INCOME TAX, OR OF RELEVANT FOREIGN CURRENCY HELD BY ANY PERSON OUTSIDE SRI LANKA ; TO REDUCE THE LIABSLITY OF PERSONS TO PAY TAX ON SUCH DEPOSITS ; TO INDEMNIFY PERSONS AGAINST LIABILITY TO PAY CERTAIN TAXES AND AGAINST PROSECUTIONS OR PENALTIES FOR OFFENCES IN RELATION TO SUCH TAX LAWS OR EXCHANGE CONTROL LAW, WITH A VIEW TO SECURING FULL COMPLIANCE, IN THE FUTURE, BY SUCH PERSONS, WITH TAX LAWS, AND THE LAW RELATING TO EXCHANGE CONTROL ; AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO