7. Section 15 of the principal enactment as amended by Act, No. 16 of 1996 is hereby further amended as follows :-
| (1) by the insertion, immediately after paragraph (mm) of that section, of the following paragraph :"
| | "(mmm) the profits and income within the meaning of paragraph (a) of section 3 arising to any person from the sale, on or after April 1, 1998, of gold, gems or jewellery ; " ; | | |
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| (2) by the insertion immediately after paragraph "(w) of that section, of the following paragraph"
| | "(ww) any profits and income within the meaning of paragraph (a) of section 3 derived by, or arising or accruing to any person from the sale on or after November 6, 1997, of any bond, debenture or other debt instrument issued by a company and held by him being a bond, debenture or other debt instrument which at the time of such sale is quoted in any official list published by any Stock Exchange licensed by the Securities and Exchange Commission of Sri Lanka ; " ; | | |
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| (3) in paragraph (y) of that section by the substitution for the words "conducted by the National Lotteries Board.", of the words "conducted by the National Lotteries Board, ; and" ; |
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| (4) by the addition, at the end of paragraph (y) of that section of the following paragraphs :"
| | '(z) any interest or discount accruing to the "Sudu Nelum Movement" established by the Government and registered under section 114 of the Trust Ordinance being interest or discount on any sum of money deposited by the Sudu Nelum Movement with any commercial bank ; | | |
| | (zz) the relevant part of the profits and income within the meaning of paragraph (a) of section 3, arising or accruing to any primary dealer on or after April 1, 1998. | | |
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Sri Lanka Consolidated Acts