3. Section 11 of the principal enactment is hereby amended as follows :--
| (1) by the insertion immediately after paragraph (a)of that section, of the following paragraph: -
| | "(aa) any dividend paid by a flagship e (with which an agreement has been entered info by the board of Investment of Sri Lanka to any shareholder during the period for which the profits and income of that company are exempt from income tax under the terms of that agreement or within one year thereafter out of the profits and income of such company which are except from income tax. | | |
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| (2) in paragraph (b) of that section by the substitution. for the figures "17D, 18", of the figures " 17 D, 17J, 18 ". |
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Sri Lanka Consolidated Acts