Gem (Amnesty) LAW

Arrangement of Sections

1. Short title and date of operation.

2. Indemnification of certain persons against liability to prosecution and to pay income tax and business turnover tax.

3. Interpretation.

17 of 1973.

a law to indemnify, against liability to prosecutions and to pay income tax or business turnover tax, persons who sell to the state gem corporation, or to tourists for payment made in foreign currency, or who export, gems purchased with moneys in respect of which such persons have evaded payment of any such tax.

[Date of Commencement: 9th May, 1973]

1. Short title and date of operation.

This Law may be cited as the Gem (Amnesty) Law, No. 17 of 1973, and shall come into operation on such date as the Minister may appoint by Order published in the Gazette.

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Recent Updates

SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


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SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015


SRI LANKA SUSTAINABLE DEVELOPMENT ACT, NO. 19 OF 2017


MUNICIPAL COUNCILS (AMENDMENT) ACT, NO. 20 OF 2017


URBAN COUNCILS (AMENDMENT) ACT, NO. 21 OF 2017


REGULATION OF INSURANCE INDUSTRY(AMENDMENT) ACT, NO. 23 OF 2017


IMMIGRANTS AND EMIGRANTS (AMENDMENT) ACT, No. 7 OF 2015