10. Section 32DDDD of the principal enactment inserted by Act No. 52 of 1998, is hereby further amended as follows:-
| (1) by the repeal of subsection (1) of that section and the substitution therefor of the following subsection :"
| | "(1) Where the taxable income of any company- | | | (a) for the year of assessment commencing on April 1, 1998, includes any profits and income [within the meaning of section 3(a)] from any agricultural undertaking or |
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| | (b) for any year of assessment commencing on or after April 1,1999, includes any profits and income [within the meaning of section 3(a)] from any agricultural undertaking or | | |
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| (2) in subsection (2) of that section by the substitution, for the words "the profits and income from any agricultural undertaking shall", of the words "the profits and income from any agricultural undertaking and undertaking for construction work shall". |
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Sri Lanka Consolidated Acts