Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 21 of 1994) - Sect 5

Amendment of section 14 of the principal enactment

5. Section 14 of the principal enactment is hereby amended in paragraph (a) of that section, as follows ; "
(i) in sub-paragraph (xxii) of that paragraph by the substitution for the words " in the secondary market, " of the words in the secondary market; " and
(ii) by the addition, at the end of that paragraph, of the following sub-paragraph: "
"(xxiii) the relinquishment or transfer of any right to a share received under a rights Issue of a quoted public company.".


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