14. Section 38 of the principal enactment is hereby amended in subsection (2) of that section as follows:
| (1) in paragraph (d) of that subsection, by the insertion, immediately after sub-paragraph (ii) of that paragraph of the following sub-paragraph:
| | " (iia) dividends received, in relation to which advance company tax has been paid at 40 per centum ; " ; and | | |
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| (2) in paragraph (f) of that subsection, by the substitution, for the words and figures " referred to in sub-paragraph (ii) or (iii) or (iv) of paragraph (d) ", of the words and figures " referred to in sub-paragraph (ii) or (iia) or (iii) or (iv) of paragraph (d) ". |
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Sri Lanka Consolidated Acts