Embarkation Tax (Amendment) Law

Embarkation Tax (Amendment) Law A LAW TO AMEND THE EMBARKATION TAX ACT, No. 19 OF 1961. BE it enacted by the National State Assembly of the Republic of Sri Lanka as follows: – Short title. 1. This Law may be cited as the Embarkation Tax (Amendment) Law, No, 32 of 1976. Amendment of section 2 of Act No. 19 of 1961. 2. Section 2 of the Embarkation Tax Act, No. 19 of 1961, as amended by Act No. 5 of 1971, is hereby further amended by the repeal of subsection (1) of that section, and the substitution therefor of the following new subsection: – ” (1) There shall be levied and paid an embarkation tax at such rates as may be specified from time to time by the Minister by Order published in the Gazette – (a) in respect of every person leaving Sri Lanka by ship; and (b) in respect of every person leaving Sri Lanka by aircraft – (i) from the Bandaranaike International Airport, Colombo, (ii) from the Colombo International Airport, Ratmalana, or from the Kankesanturai Airport, Jaffna, and (iii) from any other airport: Provided, however, that the preceding provisions of this subsection 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,”.