Inland Revenue (Amendment) Act 1999 · As enacted
4. Amendment of section 14 of the principal enactment
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Section 14 of the principal enactment as last amended by Act No. 52 of 1998 is hereby further amended in sub-paragraph (a) of sub-section (1) of that Section as follows :––
by the renumbering of sub-paragraphs (xxii) and (xxiii)
(inserted by Act No. 52 of 1998) as sub-paragraphs (xxiv) and (xxv) respectively, of sub-section (1) ;and
by the addition, immediately after the renumbered sub-paragraph (xxv) of that sub-section of the following sub-paragraphs :––
“(xxvi)
the sale, on or after April 1, 1999 but before
April 1 , 2000 by any person, of any share held by him in any company, being a company the shares of which are quoted on or before March 31, 2000 in any official list published by any stock exchange licensed by the securities and exchange
Commission of Sri Lanka ;
“(xxvii)
change of ownership of any ––
share warrant or
financial instrument which is derived from, and dependant on, another financial instrument, issued by any company and which at the time of such change of ownership, is quoted in any official list published by any stock exchange licensed by the Securities and
Exchange Commission of Sri Lanka”.
Inland Revenue (Amendment)