5. Section 11 of the principal enactment is hereby amend ed as follows:
| (1) in paragraph (b) of that section by the substitution, for the figures " 20, 20A, 21,", of the figures " 20, 20A. 20B, 20C, 21 " ; |
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| (2) in paragraph (c) of that section by the substitution, for the words " within one year thereafter; and " of the words " within one year thereafter;" ; and |
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| (3) by the insertion immediately after paragraph (c) of that section, of the following paragraph:
| | " (cc) any dividend paid on or after April 1, 1988, to a shareholder of a company out of any such dividend as is referred to in paragraph (a) or (b) received by that company through two or more intermediary companies during the period for which the dividends referred to in paragraph (a) or (b) are exempt from income tax or within two years thereafter ; and ". | | |
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Sri Lanka Consolidated Acts