24. Section 38 of the principal enactment as amended by Act, No. 16 of 1996, is hereby further amended in (d) of subsection (2) of that section as follows :-
| (1) by the insertion, immediately after item (i) of that paragraph, of the following item :"
| | "(ia) dividends; received, in relation to which advance company tax has been paid at fifty four per centum ;"; | | |
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| (2) by the repeal of items (iva) and (ivb) of that paragraph, and the substitution, of the following items therefor:"
| | "(iva) dividends received, in relation to which advance company tax has been paid at seventeen per centum ; | | |
| | (ivb) dividends received in relation to which advance company tax has been paid at eleven per centum ; | | |
| | (ivc) dividends received in relation to which advance company tax has been paid at five per centum.". | | |
| | (ivd) dividends received, in relation to which advance company tax has been paid at five per centum.". | | |
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Sri Lanka Consolidated Acts