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7. Amendment of section 14 of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

Section 14 of the principal enactment is hereby amended in subsection (1) of that section as follows :—

(1)

in paragraph (c) of that subsection by the substitution for the words “for the three years of assessment.”, of the words “ for the three years of assessment ; ” ;

(2)

by the addition immediately after paragraph (c) of that subsection of the following paragraph :—

“(d)

the aggregate amount of the capital gains of any person for any year of assessment commencing on or after April 1, 2002 arising from any transaction stipulated in section 7.”.