Motor Cars (Tax On Transfers) (Amendment)
Motor Cars (Tax On Transfers) (Amendment)
Motor Cars (Tax On Transfers) (Amendment)
AN ACT TO AMEND THE MOTOR CARS (TAX ON TRANSFERS) LAW, NO. 13 OF 1978.
|
BE it enacted by the Parliament of the Democratic Socialist Republic of Sri Lanka as follows :
|
|
Short title.
|
1. This Act may be cited as the Motor Cars (Tax on Transfers) (Amendment) Act, No. 15 of 1980.
|
|
Replacement of section 4 of Law No. 13 of 1978.
|
2. Section 4 of the Motor Cars (Tax on Transfers) Law, No, 13 of 1978 (hereinafter referred to as the “principal enactment”) is hereby repealed and the following new section substituted therefor :
|
Relevant tax payable on the transfer of a motor ear to which this Law applies.
|
4. The relevant tax payable on the transfer of a motor car to which this Law applies shall be two thousand five hundred rupees. “.
|
|
|
Amendment of section 13 of the principal enactment.
|
3, Section 13 of the principal enactment is hereby amended as follows :
|
(1) by the substitution for the definition of the expression ” motor car “, of the following definition :
|
|
” motor car ” means a motor vehicle, not being a motor cycle, motor ambulance, motor hearse, invalid carriage or three wheeled passenger vehicle, which is constructed or adapted for the carriage of not more than eight persons (including the driver) and their effects and includes a trailer so constructed or adapted and
|
|
(2) by the insertion, immediately after the definition of ” motor car to which this Law applies” of the following ;
|
|
“motor cycle “, ” motor ambulance “, ” motor hearse” and ” invalid carriage” have the same meanings respectively, as in the Motor Traffic Act;’.
|
|
|
Retrospective effect of amendment.
|
4. The amendment made in the principal enactment by section 2 of this Act shall be deemed for all purposes to have come into operation on November 15, 1979,
|
|
