13. Section 33 of the principal enactment is hereby amended as follows : "
| (1) in subsection (1) of that section-
| | (a) by the substitution, for the proviso to paragraph (b) of that subsection, of the following proviso :" | | |
| | (b) by the insertion, immediately after paragraph (b) of that subsection of the following paragraph: "
| | | " (bb) an amount equal to fifteen per centum of the aggregate amount of the gross dividends distributed to any nonresident person by a quoted public company in any year of assessment commencing on or after April 1, 1991 out of the profits on which the taxable income of such company is computed for any year of assessment"; and |
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| (2) in sub-paragraph (ii) of paragraph (c) of subsection
| | (2) of that section,
| | | (i) by the substitution, in item (a) of that sub-paragraph, for the words and figures " on or before March 31, 1980 ; or ", of the words and figures "on or before March 31, 1.980 ;"; |
| (ii) by the substitution, in item (b) of that sub-paragraph. for the words and figures " on or after April 1, 1980.", of the words and figures, " on or after April 1, 1980 but prior to April 1, 1990 ; or " ; and |
| (iii) by the addition, immediately after item (b) of that sub-paragraph, of the following item : "
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Sri Lanka Consolidated Acts