Embarkation Tax (Amendment)

Embarkation Tax (Amendment) An Act to amend the Embarkation Tax Act, No. 19 of 1961. BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Representatives of Ceylon in this present Parliament assembled, and by the authority of the same, as follows ;- Short title. 1. This Act may be cited as the Embarkation Tax (Amendment) Act, No. 5 of 1971. Amendment of section 2 of Act No. 19 of 1961. 2. Section 2 of the Embarkation Tax Act, No. 19 of 1961, is hereby amended, in sub-section (1) thereof, by the substitution, for all the words from ” there shall be levied ” to the end of that subsection, of the following :- ” there shall be levied and paid an embarkation tax – (a) in respect of every person leaving Ceylon by ship, at the rate of two rupees and fifty cents ; and (b) in respect of every person leaving Ceylon by aircraft- (i) from the Bandaranaike International Airport, Colombo, at the rate of ten rupees, (ii) from the Colombo International Airport, Ratmalana, or from the Kankesanturai Airport, Jaffna, at the rate of five rupees, and (iii) from any other airport, at the rate of two rupees and fifty cents : Provided, however, that the preceding provisions of this sub-section shall not apply in the case of- (a) children who are less than two years of age, (b) officers and members of the crew of that ship or aircraft, (c) transit passengers of that ship or aircraft, and (d) such other persons as may be prescribed.”.