Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 12 of 2004) - Sect 23

Amendment of section 53 of the principal enactment

23. Section 53 of the principal enactment as last amended by Act. No. 37 of 2003. is hereby further amended as follows:"
(1) in subsection (1) of that section "
(b) by the substitution in paragraph (e) of that subsection for the words "under paragraph (1)", of the words "under paragraph (a) of subsection (1)"; and
(2) by the repeal of subsection (3) of that section, and the substitution therefor of the following subsection"
"(3) The '"amount of gross dividend"' in relation to any dividend received from another company, shall he such amount of the dividend received.".


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