10. Section 25C of the principal enactment is hereby amended in subsection (5) of that section as follows :-
| (1) in sub-paragraph (ii) of paragraph (g) of that subsection, by the substitution for the words and figures "on or after January l 2004' of the words and figures "on or after January 1,2004 and ending prior to January 1, 2005", |
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| (2) by the insertion immediately after paragraph (g) thereof of the following new paragraph :-
| | "(gg) for the taxable period commencing on or after January 1,2005, the profits or income arising to any person from the sale of company shares owned by such person or to any person who is instrumental in the purchase and sale of such shares by other persons, other than such profits and income arising to any "specified institution" within, the meaning of this Chapter or a person not registered with the Central Bank of Sri Lanka, but providing services similar to such services provided by a finance company ;". | | |
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Sri Lanka Consolidated Acts