31. Section 163 of the principal enactment as amended by the Act, No. 27 of 1995, is hereby further amended in paragraph (B) of the definition of "qualifying distribution " as follows :"
| (1) in item (b) of sub paragraph (i) of that paragraph by the substitution for the words and figures "Board under section 17 of such law, or" of the words and figures "Board under section 17 of such law, being a rate which is either ten per centum or fifteen per centum, or thirty five per centum" ; |
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| (2) in sub-paragraph (ii) of that paragraph by the substitution for aIl the words and figures from "(ii) are taxed in accordance with the provisions of section 32F" to the end of that definition of the following words and figures :"
| | "(ii) are taxed in accordance with the provisions of section 32F or of section 32H or of section 32k or of section 32M or of section 32N, or of section 32DDDD. | | |
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Sri Lanka Consolidated Acts