25. (1) The following heading is hereby inserted immediately after section 72 of the principal enactment:- . . " MM. Special Rates of Tax in respect of Certain Dividends. ".
| (2) The following section is hereby inserted immediately after the heading inserted therein by subsection (1) of this section, and shall have effect as section 72A of the principal enactment : -
| | 72A.
| | | (1) Where a dividend is received by a non-resident person from an investment made by him in the purchase of shares in a company resident in Sri Lanka, the tax in respect of that dividend may -
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| (2) For the purposes of this section, " tax in respect of a dividend " means-
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Sri Lanka Consolidated Acts