05of2013.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
PORTS AND AIRPORTS DEVELOPMENT
LEVY (AMENDMENT) ACT, No. 5 OF 2013
[Certified on 22nd March, 2013]
Printed on the Order of Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of March 22, 2013
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 3.00 Postage : Rs. 5.00
Ports and Airports Development Levy (Amendment) 1
Act, No. 5 of 2013
[Certified on 22nd March, 2013]
L.D.—O. 12/2013
ANACTTO AMEND THE PORTS AND AIRPORTS DEVELOPMENT LEVY
ACT, NO. 18 OF 2011.
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:-
1. This Act may be cited as the Ports and Airports Short title.
Development Levy (Amendment) Act, No. 5 of 2013.
2. Section 3 of the Ports and Airports Development Levy Amendment to
Act, No. 18 of 2011 (hereinafter referred to as the “principal section 3 of the
Ports and
enactment”) is hereby amended in subsection (2), by the
Airports
repeal of paragraphs (a) and (b) of that section and the Development
substitution therefor of the following new paragraphs:- Levy Act, No. 18
of 2011.
“(a) for the purpose of processing and re-export;
(b) to be used as a raw material for the manufacture of
goods for exports; or
(c) for storage, fabrication, repairing, servicing or
exportation as the case may be, being equipment,
tools, materials, consumables in or from a bonded
facility to be used in the petroleum operations
conducted within or outside Sri Lanka.
For the purposes of paragraph (c), the expression
“petroleum operations” shall have the meaning assigned
to it under the Petroleum Resources Act, No. 26 of 2003.”.
3. Section 16 of the principal enactment is hereby Replacement of
repealed and the following new section is substituted section 16 of the
principal
therefor:-
enactment.
2—PL 007063—4090 (03/2013)
2 Ports and Airports Development Levy (Amendment)
Act, No. 5 of 2013
“Part I of the 16. (1) The provisions of Part I of the Finance
Finance Act,
Act, No. 11 of 2002 relating to the payment of
No. 11 of
2002 not to the Ports and Airports Development Levy shall
apply. not apply to any article originating from outside
Sri Lanka and imported into Sri Lanka on or after
January 1, 2011.
(2) Notwithstanding the provisions of
subsection (1), every Order made under section
2 of the Part 1 of the Finance Act, No. 11 of 2002
and published in the Gazette prior to January 1,
2011-
(a) exempting specified articles from the
payment of Ports and Airports
Development Levy; and
(b) specifying a concessionary rate to be
charged and levied,
shall be deemed to have been made under
section 3 of the Ports and Airports Development
Levy Act, No. 18 of 2011 and shall continue to
be in force.”.
Sinhala text to 4. In the event of any inconsistency between the
prevail in case of Sinhala and Tamil texts of this Act, the Sinhala text shall
any inconsis-
prevail.
tency.
Ports and Airports Development Levy (Amendment) 3
Act, No. 5 of 2013
Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONAMAWATHA, POLHENGODA, COLOMBO05 before 15th
December each year in respect of the year following.
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