Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 49 of 1991) - Sect 6

Amendment of section 15 of the principal enactment

6. Section 15 of the principal enactment is hereby amended as follows :"
(1) in paragraph (ccc) of that section, by the addition, at the end of that paragraph, of the following :"
(2) by the addition, immediately after paragraph (v) of that section, of the following paragraph :"
" (w) any profits and income within the meaning of. paragraph (a) of section 3, derived by, or accruing to, any person, from the sale after one year from the date of acquisition by such person but before April 1, 1994, of any share in any quoted public company.".


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