14. Section 32L of the principal enactment is hereby amended as follows :-
| (1) in subsection (1) of that section, by the substitution in paragraph (iii), for the words " and paid by such company within one year from the date of receipt of the first-mentioned dividend by such company,", of the words " if the first mentioned dividend is paid during the year of assessment in which the 'second mentioned dividend was received by that company or within one year thereafter, ", |
|
| (2) in subsection (2) of that section :-
| | (a) by the repeal of sub-paragraph (a) of paragraph (1) of that subsection and he substitution therefore of the following sub-paragraph :-
| | |
| | (b) by the substitution in paragraph (iii) of that subsection, for the words "and paid by such company within one year from the date of receipt of the first mentioned dividend by such company" of the words " If the first-mention or dividend is paid during the year of assessment in which the second-mentioned dividend received by that company or within one year thereafter"; | | |
|
|
|
Sri Lanka Consolidated Acts