அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 13 of the principal enactment as last amended by Act, No. 22 of 2011 is hereby further amended as follows:—
(1)
by the insertion immediately after paragraph (t) of that section, of the following new paragraph:—
“(tt)
the profits and income accruing to any person from the redemption of a unit of a
Unit Trust or a Mutual Fund;”;
(2)
by the insertion immediately after paragraph (v) of that section, of the following new paragraph :-
“(vv)
the profits and income of any individual who is not a citizen of Sri Lanka and who is brought to Sri Lanka as a trainer of any sport, being profits and income derived by such individual in the capacity of such trainer in Sri Lanka;”;
(3)
by the substitution in sub-paragraph (ii) of paragraph (xxxxxx) for the words and figures
“section 17C;”, of the words and figures “section 16C;”;
(4)
by the insertion immediately after paragraph (yyyyy)
of that section, of the following new paragraph :-
“(yyyyyy)
any royalty received in foreign currency by any person resident in Sri Lanka from outside Sri Lanka, if such royalty is remitted to Sri Lanka through a bank;”;
(5)
by the insertion immediately after paragraph (zzzzz)
of that section, of the following new paragraph :-
“(zzzzzz)
the profits and income arising or accruing to any person from the administration of any sports ground, stadium or sports complex.”.