21. The following new sections are hereby inserted immediately after the heading" H" in the principal enactment:
| 80A. Where interest is payable to a non resident person on a loan obtained from such person and the interest on such loan is borne-
| | (a) directly or indirectly by a person resident in Sri Lanka; or | | |
| | (b) by a non-resident person where the amount of such loan or part thereof has been brought to or used in Sri Lanka, | | |
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| 80B. Where royalties are-
| | (a) borne directly or indirectly by a person resident in Sri Lanka; or | | |
| | (b) deductible under section 29, | | |
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Sri Lanka Consolidated Acts