අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

Part I

59. Taxation of unit trusts

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

For the purposes of this Act, every unit trust or every mutual fund that does not conduct an eligible investment business shall be deemed to be a company resident in Sri Lanka and the provisions of this Act relating to companies resident in Sri Lanka shall apply.

(2)

Without prejudice to the generality of the provisions of subsection (1) –

(a)

a “unit” in any unit trust or a mutual fund shall be deemed to be a share in that company;

(b)

a unit holder in any unit trust or mutual fund shall be deemed to be a shareholder in that company;

(c)

the income derived by or which arose from or accrued to the benefit of, the trustee of any unit trust or the custodian of any mutual fund from any property subject to that unit trust or mutual fund or from any business carried on by such trustee or such custodian for or on behalf of, that unit trust or mutual fund shall be deemed to be the income of that company;

(d)

any distribution, in any manner whatsoever, of the income of any unit trust or mutual fund to its unit holders shall be deemed to be a dividend distributed to the shareholders of that company;

and

(e)

the paid up value of any unit in any unit trust or mutual fund shall be deemed to be the paid up value of any share in that company.

(3)

Any sum appropriated or paid by way of remuneration to the manager or the trustee of any unit trust or to the manager or custodian of any mutual fund out of the funds of that unit trust or mutual fund shall, for the purposes of section 11 be deemed to be an expense incurred by that company in the production of its income.

(4)

Where this section applies, section 57 shall not apply.

Division IV: Companies

s 60 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන