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As enacted
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24. Amendment of section 75 of the principal enactment

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

Section 75 of the principal enactment is hereby amended in subsection (4) of that section, by the substitution for all the words and figures from “Such part of the taxable income,” to “Act No. 36 of 1987”, of the following words and figures:—

“Such part of the taxable income:—

(a)

for the year of assessment commencing on

April 1, 2006, of any unit trust or mutual fund, as consists of the profits and income derived from the business of dealing in shares or debt instruments; and

(b)

for any year of assessment commencing on or after April 1, 2007, of any unit trust or mutual fund as consists of the profits and income derived from dealing in debt instruments, in accordance with the Securities and Exchange

Commission of Sri Lanka Act, No. 36 of 1987”.

Read on from s 25