2. Section 5 of the Stamp Duty Act, No. 43 of 1982 (hereinafter referred to as the "principal enactment"), as last amended by Act, No. 38 of 1996 is hereby further amended as follows:-
| (1) by the repeal of paragraph (24) of that section, and the substitution therefor of the following paragraph :-
| | "(24) debt security or any instrument executed for the sale or transfer of a debt security"; and | | |
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| (2) by the addition at the end of that section, of the following new paragraph ;-
| | "('27) repurchase agreement, relating to Treasury Bills or Government Securities entered into with any primary dealer.". | | |
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Sri Lanka Consolidated Acts