2. Section 10 of the Inland Revenue Act. No. 38 of 2000 amended by Act. No. 10 of 2002 thereinafter referred to as the "principal enactment'") is hereby further amended by the insertion, immediately alter paragraph (eee) of that section of the following paragraph :-
| "(eeee) the interest arising or accruing to any person, (other than a body corporate, or any other person or partnership to whom or to which such interest is arising or accuring as business income.) on any secondary market transaction in dealing with any Security or Treasury Bond issued under the Registered Stocks and Securities Ordinance (Chapter 420). or Treasury Bill issued under the Local Treasury Bills Ordinance (Chapter 417). or Central Bank Security issued under the Monetary Law Act (Chapter 422) on or after April 1,2002 : |
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Sri Lanka Consolidated Acts