7.Section 14 of the principal enactment is hereby amended in subsection (1) of that section as follows :
| (1)in paragraph (c) of that subsection by the substitution for the words "for the three years of assessment.", of the words " for the three years of assessment; " ; |
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| (2)by the addition immediately after paragraph (c) of that subsection of the following paragraph :
| | "(d) the aggregate amount of the capital gains of any person for any year of assessment commencing on or after April 1, 2002 arising from any transaction stipulated in section 7.". | | |
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Sri Lanka Consolidated Acts