Sri Lanka Consolidated Acts

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Estate Duty (Amendment) Act (No. 18 of 1965) - Sect 4

Amendment of section 6 of the principal enactment

4. Section 6 of the principal enactment is hereby amended as follows : -
(1) in paragraph (b) of that section by the substitution, for the words " made or effected ", of the words and figures "made or effected before July 18, 1958, and " ;
(2) in paragraph (c) of that section by the substitution, for the words " made or effected ", of the words and figures " made or effected before July 18, 1958, and " ; and
(3) in paragraph (d) of that section-
(a) by the substitution, for the words " which shall not have been bona fide made ", of the words and figures " which, if the disposition was made before July 18, 1958, shall not have been bona fide made " ;
(b) by the substitution, for the words " contract or otherwise: ", of the following : -
(c) in the proviso to that paragraph-
(i) by the substitution, in paragraph (i) of that proviso, for the words " by means ", of the words and figures " but before July 18, 1958, by means " ;
(ii) by the substitution, in paragraph (ii) of that proviso, for the words " gift made", of the words and figures " gift made before July 18, 1958, " ;
(iii) by the substitution, in paragraph (iii) of that proviso, for the words " gift made ", of the following : -
(iv) by the renumbering of paragraph (iv) of that proviso as paragraph (v) ; and
(v) by the insertion, immediately after paragraph (iii) of that proviso, of the following paragraph : -


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