6. Amendment of section 85 of the principal enactment

Section 85 of the principal enactment is hereby amended by the addition immediately after subsection (3)

of that section, of the following new subsection: -

“(4) For the purpose of this section, “a person”

includes the Government of Sri Lanka, in the case of a payment made to a non-resident person other than a payment derived through a Sri Lankan permanent establishment.”.

Act, No. 4 of 2023