8. Section 29 of the principal enactment is hereby amended in subsection (2) by the insertion 'immediately after paragraph-(a) of that subsection, of the following paragraph :-'For the purposes of this paragraph' the term "interest" for any year of assessment commencing on or after April 1, 1996 means any interest paid on a loan obtained for-
| (i) the construction or purchase of any building for the purchase of any site for the constitute of any building ; |
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| (ii) the purchase of any share in any quoted public company ; |
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| (iii) the acquisition of any capital asset for use it any trade, business, profession or vocation','. |
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Sri Lanka Consolidated Acts