Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 42 of 1990) - Sect 18

Amendment of section 60 of the principal enactment

18. Section 60 of the principal enactment is hereby amended by the addition immediately after subsection (4) of that section, of the following subsection"
(5) For the purposes of :his section, the term "trust" shall not include any unit trust, and the term "trustee " shall not include the trustee of any unit trust.

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