6.
| (1) The Minister of Finance may from time to time, by Order published in the Gazette, specify the rate of interest in respect of certificates authorized to be issued under this Act. |
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| (2) The surrender value of any certificate surrendered under section 5 shall be the aggregate of the denominational value of the certificate and interest on such denominational value calculated, in respect of each completed period of one month from the date of the certificate to the date on which the tax is due, at the rate of interest specified in the Order under subsection (1) which was in force on the date of the certificate or, if no such Order was in force on the date of the certificate, at a rate of interest of one per centum per annum. |
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Sri Lanka Consolidated Acts