12of2008.pdf
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PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
REGIONAL INFRASTRUCTURE
DEVELOPMENT LEVY (AMENDMENT)
ACT, No. 12 OF 2008
[Certified on 29th February, 2008]
Printed on the Order of Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of February 29, 2008
PRINTEDAT THEDEPARTMENT OFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THEGOVERNMENT PUBLICATIONSBUREAU, COLOMBO 5
Price : Rs. 4.00 Postage : Rs. 5.00

Regional Infrastructure Development Levy 1
(Amendment) Act, No. 12 of 2008
[Certified on 29th February, 2008]
L. D.—O. 3/2008
ANACT TO AMEND THE REGIONAL INFRASTRUCTURE DEVELOPMENT
LEVY ACT, NO. 51 OF 2006
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows:—
1. (1) This Act may be cited as the Regional Short title and
Infrastructure Development Levy (Amendment) Act, date of
operation.
No. 12 of 2008.
(2) The provisions of this Act shall be deemed, for all
purposes to have come into effect from January 1, 2008.
2. Section 2 of the Regional Infrastructure Development Amendment of
Levy Act, No. 51 of 2006 (hereinafter referred to as the section 2 of Act,
No. 51 of 2006.
“principal enactment”) as amended by Act, No. 47 of 2007
is hereby repealed and the following section substituted
therefor:—
“Imposition 2. (1) There shall be charged and levied
of the at the point of import a levy called the
Regional
Regional Infrastructure Development Levy
Infrastructure
Development (hereinafter referred to as “the Levy”) on any
Levy. motor vehicle liable to the payment of Excise
Duty under the Excise (Special Provision) Act,
No. 13 of 1989, falling under the Harmonized
System Code Number specified in Column I of
the Schedule hereto and having a cylinder
capacity, seating capacity or weight as is
specified in the corresponding entry in Column
II of that Schedule, an amount calculated at
the rate specified in Column III of that
Schedule on the aggregate value comprising
the customs value of such motor vehicle
determined in terms of Schedule E of the
Customs Ordinance (Chapter 235) and all taxes,
duties and levies charged thereon at the point
of import.
2—PL 002818 — 5,400 (02/2008)

2 Regional Infrastructure Development Levy
(Amendment) Act, No. 12 of 2008
(2) For the purpose of this section, the
expression “motor vehicle” shall not include
an auto trishaw.”.
Addition of a 3. The principal enactment is hereby amended by the
Schedule to the addition immediately after section 7 thereof, of the following
principal
enactment. Schedule:—
“SCHEDULE (Section 2)
No. Column I Column II Column III
H. S. Code No. Cylinder capacity/Seating Rate
capacity/Weight
1. 8703 Motor vehicle having a 5.0 per centum
cylinder capacity not
exceeding 1600
2. 8703 Motor vehicle having a 7.5 per centum
cylinder capacity
exceeding 1600 but
not exceeding 2000
3. 8703 Motor vehicle having a 10 per centum
cylinder capacity
exceeding 2000
4. 8702 Motor vehicle having a 10 per centum
seating capacity of less
than 13 persons
5. 8702 Motor vehicle having a 5.0 per centum
seating capacity of 13
or more persons but
less than 17 persons
6. 8702 Motor vehicle having a 7.5 per centum
seating capacity of 17
persons or more
7. 8704 Motor vehicle (possessing 5.0 per centum”
the specified weight)
Sinhala text to 4. In the event of any inconsistency between the
prevail in case Sinhala and Tamil texts of this Act, the Sinhala text shall
of inconsistency.
prevail.

Regional Infrastructure Development Levy 3
(Amendment) Act, No. 12 of 2008
Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th
December each year in respect of the year following.
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