17. Section 32 of the principal enactment is hereby amended as follows:-
| (1) in subsection (2) of that section, by the substitution, for paragraph (b) of that subsection of the following paragraph :"
| | "(b) a sum received as a retiring gratuity, other than such part of such sum as exceeds one million five hundred thousand rupees, or " ; and | | |
|
|
| (2) in subsection (3BB) of that section"
| | (i) by the substitution for the words "where the taxable income of a person includes any capital gain arising from the change of ownership of any share in any quoted public company, within a period of one year from the date of acquisition of such share by such person, and the rate of income tax", of the words and figures " where the taxable income of any person includes"
| | | (a) any capital gain from the change of ownership, or |
|
|
|
|
Sri Lanka Consolidated Acts