Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Inland Revenue (Amendment) Act (No. 35 of 1993) - Sect 14

Amendment of section 38 of the principal enactment

14. Section 38 of the principal enactment is hereby amended in subsection (2) of that section as follows:
(1) in paragraph (d) of that subsection, by the insertion, immediately after sub-paragraph (ii) of that paragraph of the following sub-paragraph:
" (iia) dividends received, in relation to which advance company tax has been paid at 40 per centum ; " ; and
(2) in paragraph (f) of that subsection, by the substitution, for the words and figures " referred to in sub-paragraph (ii) or (iii) or (iv) of paragraph (d) ", of the words and figures " referred to in sub-paragraph (ii) or (iia) or (iii) or (iv) of paragraph (d) ".


[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]