24. Section 113A of the principal enactment is hereby amended in subsection (1) of that section by the substitution for all the words from " For the purposes of a deduction" to "in any year of assessment ," of the following words:- 'For the purposes of a deduction under this section "interest" means such part of -
| (a) the interest received by a person chargeable with income tax from a bank or financial institution ; or |
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| (b) any sum of money received by such person as interest or discount in respect of a bond issued by a bank or financial institution not being a sum of money received as interest or discount on-
| | (i) a government security held by any person, | | |
| | (ii)a treasury bill held by any person other than the Central Bank of Sri Lanka, | | |
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Sri Lanka Consolidated Acts