21. Section 81 of the principal enactment is hereby amended as follows:
| (1) by the substitution in subsection (1) for the words "Sixth Schedule to this Act on such sum, ", of the words "Sixth Schedule to this Act or where there is an agreement in force between the Government of Sri Lanka and the Government of any territory in which such person or partnership is resident, for the relief of double taxation, at the appropriate rate specified in such agreement, on such sum,"; and |
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| (2) by the substitution, in the proviso to that subsection for the words" Sixth Schedule to this Act and ", of the words" Sixth Schedule to this Act or the agreement for the relief of double taxation, as the case may be, and", |
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Sri Lanka Consolidated Acts