5. Amendment of section 10 of the principal enactment

Section 10 of the principal enactment as amended by

Act, No. 10 of 2007, is hereby further amended in subsection (1) of that section, by the addition immediately after paragraph (i) of that subsection of the following new paragraph:—

“(j)

any dividend paid on or after April 1, 2008, by a company not resident in Sri Lanka to any shareholder resident in Sri Lanka, where the amount of such dividend is remitted to Sri Lanka through a bank.”.