AN ACT TO AMEND THE SOCIAL SECURITY CONTRIBUTION LEVY ACT, NO. 25 OF 2022
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 Social Security Contribution Levy (Amendment) Act, No. 15 of 2023.
Amendment
of the First
Schedule to
the Act
No. 25 of
2022
2. The First Schedule to the Social Security Contribution Levy Act, No. 25 of 2022 is hereby amended as follows:-
(1) in PART IA thereof -
(a) by the substitution for the words "project
implementation period; and" in item 23, of the words "project implementation period;";
(b) by the substitution for the words "the Minister
of Finance." in item 24, of the words "the Minister of Finance;";
(c) by the addition immediately after item 24, of the following new items:-
"25. Any motor vehicle identified under
Harmonized Commodity Description and
Coding Numbers for Custom purpose and
liable to the excise duty under the Excise
(Special Provisions) Act, No. 13 of 1989
on the importation;
26. Equipment used by differently abled
persons;
27. Rough unprocessed gem stones imported
by a person who holds a licence issued
under section 15 of the National Gem
and Jewellery Authority Act, No. 50 of
1993, for the purpose of re-exporting
such gems upon being cut and polished
for payment in foreign currency, if such
foreign currency is remitted to Sri Lanka
through a bank;
28. Any article sold at duty-free shops; and
29. Rice manufactured out of locally produced paddy.";
(2) in PART II thereof–
(a) by the substitution for item 1, of the following item:-
"1. Generation of electricity and supply of
electricity other than the supply of
electricity by any person who holds a
distribution licence issued under section
13 of the Sri Lanka Electricity Act, No
20 of 2009;";
(b) by the substitution for the words "foreign
currency; and" in item 22, of the words
" foreign currency;";
(c) by the substitution for the words "Gratuity
Fund." in item 23, of the words "Gratuity Fund;
and";and
(d) by the addition immediately after item 23, of the following new item:-...
