Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 37 of 2003) - Sect 6

Amendment of section 11 of the principal enactment

6. Section 11 of the principal enactment as amended by Act. No. 10 of 2002. is hereby further amended as follows :"
(1) in paragraph (f) of that section by the substitution for the word and figure "or 21B". of the word and figures '"21B, 21C, 21D, 21E, 2IF, 21G, or 21H";
(2) in paragraph (h) of that section by the substitution for the words "within one year thereafter.", of the words "within one year thereafter :" : and
(3) by the addition at the end of that section of the following paragraph :"
" (i) any dividend paid to a share holder of a unit trust or a mutual fund, on or after April 1, 2003. out of the taxable profits and income of such unit trust or mutual fund.".


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