9. Section 15 of the principal enactment as last amended by-.Act,-No- 12 of 2004 is hereby further amended as follows :-
| (1) by the substitution for paragraph (i) of that section, of the following paragraph :-
| | "(i) the profits and income within the meaning of paragraph (a) of section 3 arising to any person from-
| | | (i) the sale of gold, gems or jewellery, for any year of assessment commencing prior to April 1,2005 ; |
| (ii) export of gold, gems or jewellery, for any year of assessment commencing on or after April 1,2005;"; |
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| (2) by the substitution for paragraph (vv) of that section, of the following paragraph :-
| | "(vv) for the period commencing on April 1,2004 and ending on December 1,2004, any profits derived by or accruing to any person, other than a unit trust or a mutual fund, from the sale of any share including a right to any share or a bonus share or a warrant where such disposal has taken place two years after the acquisition; and | | |
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| (3) by the insertion immediately after paragraph (vv) of that section following new paragraph :-
| | (vvv) for the period commencing on January 1, 2005 and ending on March 31, 2005 and for any year of assessment commencing on 1, 2005, any profits derived to any person or other than any unit trust or mutual fund or any venture capital company, from the sale of any share, a right to any share a bonus share or a share warrant in respect of which the Share Transaction Levy under section 7 of the Finance Act, No 5 of 2005 has been charged or where such disposal has taken place after two years from the date of acquisition ;". | | |
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Sri Lanka Consolidated Acts