5. Section 10 of the principal enactment as amended by Act, No. 49 of 1991, is hereby further amended, by the insertion immediately after paragraph (c) of that section, of the following paragraph :
| '"(cc) interest accruing to any person or partnership outside Sri Lanka from any security, note or coupon issued by the Government of Sri Lanka in respect of a loan granted in foreign currency by that person or partnership to the Government of Sri Lanka, if such loan is approved by the Minister as being essential for the economic progress of Sri Lanka ;". |
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Sri Lanka Consolidated Acts