Volume VII
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Arrangement of Sections

1. Short title.

2. Imposition of Special Commodity Levy.

3. Collection, administration and recovery of the Special Commodity Levy.

4. Special Commodity Levy to be remitted to the Consolidated Fund.

5. Minister may waive the Special Commodity Levy on certain commodities.

6. Determination of the applicable rate.

7. Order to be placed before Parliament.

8. Effect of an Order being deemed to be rescinded.

9. Sinhala Text to prevail in case of inconsistency


48 of 2007,

12 of 2014.

AN ACT to provide for the imposition of a composite levy on certain specified commodity items in lieu of the amount chargeable on such commodity items as a tax, duty, levy, cess or any other charge in order to overcome the complexities associated with the application and administration of multiple taxes on such specified commodity items; and to provide for matters connected therewith or incidental thereto.

[Date of Commencement: 15th October, 2007]

1. Short title.

This Act may be cited as the Special Commodity Levy Act.

2. Imposition of Special Commodity Levy.

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