15. Section 32 of the principal enactment is here by amended as follows' -
| (1) in subsection (3) of that section by the substitution for the words" taxable income of a person includes any capital gain,", of the words and figures" the taxable income of a person includes any capital gain not being a capital gain arising on or after November 12, 1986, from the change of ownership of any property"; and |
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| (2) by the insertion immediately after subsection (3) of that section of the following subsections : |
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| (3) in subsection (4) of that section by the substitution for the words" Where a body of persons resident in Sri Lanka carries on or operates " of the words and figures "Where a body of persons resident in Sri Lanka carries on or operates, in any year of assessment prior to April 1, 1987" ; and |
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| (4) by the insertion immediately after subsection (4) of that section of the following subsections: |
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Sri Lanka Consolidated Acts