Sri Lanka Consolidated Acts

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Inland Revenue (Amendment) Act (No. 8 of 2005) - Sect 19

Amendment of section 38D of the principal enactment

19. Section 38D of the principal enactment is hereby amended by the substitution for the words " Schedule to this Act." of the following words:- "Schedule to this Act: Provided that the provisions of this section shall not apply in relation to the sale on after January 1, 2005 of any share if in respect of such safe the Share Transaction Levy under section 7 of the Finance Act No. 5 of 2005 has been paid".


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