4.Section 8 of the principal enactment as amended by Act No 8 of 2001 is hereby further amended in paragraph (a) of that section as follows
| (1)in subparagraph (lxxiv) of that paragraph by the substitution lot the words "Investment Bank of the words Investment Bank" |
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| (2)by the addition at the end of that paragraph of the following: |
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Provided however that except in the ease of a body of persons referred to in subparagraphs (ix) (xi) (xv) (xvii), (xx), (xxi), (xxxix), (li), (liv), (ixiv), (lxv), (lxxii), (LXXIII) and (lxxiv) the exemption from income tax of the profits and income of any other body of persons referred to in this paragraph shall not extend to any such profits and income of that body of persons as consists of dividends or interest, in respect of which tax has been deducted under subsection (1 A) of section 61 or section 122A respectively.", |
Sri Lanka Consolidated Acts