5. Amendment of section 84A of the principal enactment

Section 84A of the principal enactment is hereby amended by the insertion immediately after subsection (1A)

of that section, of the following new subsection:-

“(1B) For the purpose of subsection (1A), “a person”

includes the Government of Sri Lanka, in the case of a payment made to a non-resident person other than a payment derived through a Sri Lankan permanent establishment.”.