5. Amendment of section 13 of the principal enactment

of that section, of the following new paragraphs :—

“(dddd)

notwithstanding the provisions of paragraph

2009 and ending on March 31, 2011, earned in foreign currency by any resident company, any resident individual or any partnership in Sri Lanka, from any serivce rendered in or outside Sri Lanka to any person or partnership outside Sri Lanka, if such profits and income

(less such amount, if any, expended outside

Sri Lanka as is considered by the

Commissioner-General to be reasonable expenses) are remitted to Sri Lanka, through a bank;”;

“(qq)

one half of the profits and income of any person for any year of assessment commencing on or after April 1, 2009, derived from the sales or from any other means of any book written by him and whether published by himself or by any other person, for a period of one year commencing from the date of its first publication;

(qqq)

one half of the profits and income of any person for any year of assessment commencing on or after April 1, 2009, derived from the production of any drama, for a period of one year commencing from the date of its first public performance.

For the purpose of this paragraph,

“drama” means a theatrical presentation based on a text, either written, oral or otherwise, which through dramatic performance by actors on a stage or any other suitable space, conveys a story or any other narrative, for a collective public audience;

(qqqq) any export development rebate paid to an exporter by the Export Development Board, established by the Sri Lanka Export

Development Act, No. 40 of 1979, under the

Export Development Reward Scheme;”;

of that section, of the following new paragraphs:—

“(xxx)

an amount equal to the interest or the discount paid or allowed, as the case may be, to any non resident person or to any licensed commercial bank in Sri Lanka, by the issuer of any sovereign bond denominated in foreign currency, issued on or after October 21, 2008 by or on behalf of the Government of Sri Lanka;

April 1, 2009, of any Sri Lanka

Development Bond referred to in paragraph (xxxx);”;

of that section of the following new paragraph:—

“(yyy)

any profit or income from any song or other musical composition, derived by or accruing to the lyricist, the composer of the music or the singer, as the case may be, of such song or musical composition, on or after April, 1, 2009;”; and

of that section, of the following new paragraph:—

“(zzzz)

the profits and income derived by or accruing to any person or partnership from investment in Economic Resurgence

Certificates, utilizing money lying to credit of any account referred to in paragraph (d) of section 9 of this Act, from and out of monies deposited in such account on or after February 1, 2009 :

Provided that where investment in

Economic Resurgence Certificates is made by utilizing money partly from money deposited on or after February 1, 2009 and partly from money which was already lying to the credit of the account as of that date, the exemption from income tax granted by this paragraph shall apply only to such part of the profits and income which is attributable to the money out of the deposits made on or after February 1,

2009.”.