23. Section 33c of the principal enactment as last amended by Act No. 16 of 1996, is hereby further amended as follows:-
| (1) in sub-paragraph (c) of paragraph (1) of that section"
| | (a) by the insertion, immediately after item (i) of that sub-paragraph of the following item :"
| | | "(ia) dividends in relation to which advance company tax has been paid at fifty four per centum ; and |
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| | (b) by the repeal of items (iva) and (ivb) of that sub- paragraph and the substitution of the following items therefor:"
| | | "(v) dividends in relation to which advance company tax has been paid at seventeen per centum ; |
| (vi) dividends in relation to which advance company tax has been paid at eleven per centum; |
| (vii) dividends in relation to which advance company tax has been paid at eight per centum; and |
| (viii) dividends in relation to which advance company tax has been paid at five per centum ; ", ; |
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| (2) in sub-paragraph (b) of paragraph (2) of that section, by the insertion, immediately after item (iii) of that sub-paragraph, of the following item :" |
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Sri Lanka Consolidated Acts