5.Section 10 of the principal enactment is hereby amended as follows :
| (1) in paragraph (a) of that section, by the substitution for the words "payable to an individual", of the words "payable prior to April 1, 2002 to an individual" : |
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| (2)by the insertion, immediately after paragraph (e) of that section of the following paragraphs :
| | "(ee) the interest accruing to any person on moneys invested in Reconstruction Bonds issued by the Government of Sri Lanka denominated in United Stales Dollars ; " | | |
| | (eee) the interest accruing to any person on moneys invested in Sri Lanka Development Bonds denominated in United States Dollars issued by the Central Bank of Sri Lanka on or after April 1,2001;" | | |
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| (3)in paragraph (f) of that section by the substitution for the words "Tax Reserve Certificate ; ", of the words "Tax Reserve Certificate surrendered prior to April 1,2002;"; |
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| (4)in paragraph (h) of that section, by the substitution for the words "accruing to any financial institution" of the words "accruing prior to April 1. 2002 to any financial institution". |
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Sri Lanka Consolidated Acts