6. Amendment of section 13 of the principal enactment

of that section, of the following new paragraph:–

“(qqqqq)

one half of the profits and income for any period on or after April 1, 2015

from the production of films or dramas of any individual who produces an award winning cinema or a drama at an international film or drama festival, for a period of five years of assessment commencing from the year in which such award is received;” ;

“ (ttt)

the profits and income arising or accruing to any Unit Trust from investments made on or after January 1, 2015 in US Dollar deposits or US

Dollar denominated securities listed in any foreign stock exchange;”; and

(yyyyyyyy) of that section, of the following new paragraph:-

“(yyyyyyyyy)

the profits and income arising or accruing to any company, partnership or body of persons outside Sri Lanka for any year of assessment commencing on or after April 1, 2015, from any payment made by way of royalty as a specific requirement of any information technology or business process outsourcing company in Sri Lanka, for the year of assessment in which such company in Sri Lanka commences such operations and for another year of assessment immediately succeeding that year of assessment;”.