88.
| (1) Any banker, agent of a banker, or other person in Ceylon who pays or credits to any person the value of the proceeds of a coupon for any interest, dividend, or other annual payment payable out of or in respect of the stock, funds, shares, or securities of any company or body of persons not resident in Ceylon shall, within thirty days of such date, render to the Commissioner a statement showing the name and address of such person, particulars of such coupon, and the amount paid or credited in respect thereof: |
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| (2) In this section, " coupon " includes any warrant, bill of exchange, or order to pay money purporting to be issued, drawn, or made in payment of any interest, dividend, or other annual payment as aforesaid. |
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Sri Lanka Consolidated Acts