5.
| (1) Every person who invests moneys in accordance with the provisions of section 3(1 )(b)(i) or deposits moneys in accordance with the provisions of section 3(1)(b)(ii) and pays the amnesty tax thereon may make a declaration in the appropriate form set out in the Schedule to this Act, to the Commissioner-General. |
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| (2) Where any declaration made under subsection (1) discloses that such investment or deposit consists wholly or partly, of moneys obtained by the conversion of any relevant foreign currency, the Commissioner-General shall cause a copy of such declaration to be transmitted to the Controller of Exchange. |
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Sri Lanka Consolidated Acts