21. Section 33C of the principal enactment is hereby amended as follows :"
| (1) in sub-paragraph (c) of paragraph (1) of that section"
| | (a) by the insertion immediately after item (iii)of that sub-paragraph, of the following item:"
| | | " (iiia) dividends in relation to which advance company tax has been paid at twenty seven per centum ; "'; and |
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| | (b) by the addition immediately alter item (iv) of that sub-paragraph, of the following new items: "
| | | " (iva) dividends relation to which advance company tax has been paid at eight per |
| (ivb) dividends in relation to which advance company tax has been paid at five per centum ;";and |
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| (2) in paragraph (2) of that section, by the repeal of sub-paragraph (b) of that paragraph and the substitution therefor of the following sub-paragraph :
| | "(b) profits and income taxable"
| | | (iv) at the rates other than those specified In the second Schedule to this Act; and ". |
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Sri Lanka Consolidated Acts