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

පනවන ලද පරිදි

පටුන

13. Amendment of section 21H of the principal enactment

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

Section 21H of the principal enactment is hereby amended as follows :—

Inland Revenue (Amendment)

(1)

in paragraph (b) of the proviso to subsection (1) of that section, by the substitution for the words “an associate company within the meaning of the

Companies Act, No. 17 of 1982.”, of the words “an associate company.”;

(2)

in the proviso to subsection (2) of that section, by the substitution for the words “the company commences to carry on commercial operations the exemption afforded”, of the words “the company commences to carry on commercial operations or more than twenty per centum of the total specific investment made in any year has been made in one or more associate companies of such venture capital company, the exemption afforded”; and

(3)

by the addition at the end of that section of the following new subsection :—

“(7) For the purposes of this section “associate company” means any company within a group of companies which includes a parent company and all its subsidiaries where the parent company has one or more subsidiaries and such subsidiaries are controlled by the parent company either by appointing a majority of the Board of Directors of such subsidiary or by holding more than one half in nominal value of the equity share capital of such subsidiary.”.

s 14 සිට කියවන්න