Section No :  
Legislative Enactments
FINANCE
Marginal Notes
1. This Act may be cited as the Finance Act, No. 25 of 2003 and shall come into operation on September 1,2003.
2. Section - 2
3. Operator to collect embarkation levy.
4. Embarkation levy to be paid to Competent Authority by the operator.
5. Competent Authority to credit the Consolidated Fund.
6. Operator to furnish required information.
7. Records.
8. Returns.
9. Verification of correctness of information by the Competent Authority.
10. Interpretation.
11. Imposition of Levy on institutions, licensed under Tourism Development Act and Tourism Act. [ 29, 11 of 2004] [ 13, 11 of 2006] [5, 12 of 2013] [2, 35 of 2018]
12. Method of payment of Tourism Development Levy. [3, 35 of 2018]
13. Definition of Turnover.
13A. Payment of levy by five star hotels where room charges are less than one hundred and twenty five United States Dollars. [ 8, 15 of 2011] [ 2, 12 of 2012]
14. Repeal of Act, No. 19 0f 1961
15. Transitional provisions.
16. Amendment of section 23 of Chapter 365.
17. Regulations.
18. Sinhala text to prevail in case of inconsistency.