Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 42 of 1990) - Sect 17

Amendment of section 44 of the principal enactment

17. Section 44 of the principal enactment is hereby amended in subsection (1) of that section by the substitution, in the proviso to that subsection, for the words, " approved by the Commissioner-General.", of the words, ' approved by the Commissioner-General: Provided further that for the purposes of this subsection"
(i) " trust" shall not include any unit trust ;
(ii) " trustee " shall not include the trustee of any unit trust.'.

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