3. Section 4 of the principal enactment is hereby amended in subsection (1) of that section as follows :"
| (1) in the proviso to paragraph (d) of that section by the enactment substitution for the words "shall be disregarded.", of the words "shall be disregarded ; " ; and |
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| (2) by the insertion immediately after paragraph (d) of the proviso to that subsection of the following paragraph :"
| | "(e) the value at the time of its disposal, of any share of a company , received as a benefit , from the employer or on behalf of the employer at no cost or at a price which is less than the prevailing market value of such share of a company whether directly or through a share option scheme ; | | |
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Sri Lanka Consolidated Acts