Amendment of section 2 of Act No. 19 of 1961.
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2. Section 2 of the Embarkation Tax Act, No. 19 of 1961, as amended by Act No. 5 of 1971, is hereby further amended by the repeal of subsection (1) of that section, and the substitution therefor of the following new subsection: -
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" (1) There shall be levied and paid an embarkation tax at such rates as may be specified from time to time by the Minister by Order published in the Gazette -
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(a) in respect of every person leaving Sri Lanka by ship; and
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(b) in respect of every person leaving Sri Lanka by aircraft -
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(i) from the Bandaranaike International Airport, Colombo,
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(ii) from the Colombo International Airport, Ratmalana, or from the Kankesanturai Airport, Jaffna, and
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(iii) from any other airport:
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Provided, however, that the preceding provisions of this subsection shall not apply in the case of-
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(a) children who are less than two years of age;
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(b) officers and members of the crew of that ship or aircraft;
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(c) transit passengers of that ship or aircraft: and (d) such other persons as may be prescribed,".
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