6. Section 15 of the principal enactment hereby amended as follows:-
| (1) by the insert immediately after paragraph (m) of that section, of the following paragraph :
| | " " (mm) the profits and income arising to any person from the export of jewellery ;"'; | | |
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| (2) in paragraph (w) of that section, by the substitution. for the words and figures " from the sale after one year from the date of acquisition by such person but before April 1,1994, of any share in any quoted public company.", of the words and figures "from the sale before April 1, 1994, of any share in any quoted public company ; and " ; and |
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| (3) by the addition immediately after paragraph (w) of that section, of the following paragraph:
| | " " (x) such part of any sum or the aggregate of sums as does not exceed one hundred thousand rupees received in any year of assessment commencing on or after April 1, 1991, by any individual as an award or awards in recognition of his excellence in the field of fine arts, literature or sports, being an award made with the prior written approval of the Minister in charge of the subject of fine arts, literature, or sports, as the case may be. ". | | |
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Sri Lanka Consolidated Acts