Simmons collected 4-19 from his three overs of medium pace, Dilshan falling in the 18th over when another reverse sweep only found the tall figure of Sulieman Benn at backward point.
Watson reached his 15th Test half century from 95 deliveries in the 30th over but once again the barrel-chested opener fell short of a three-figure score when he misjudged a reverse-swinging delivery, offering no stroke to a ball which moved back into his pads.
Lawyers were then in the awkward position of trying to figure out what clients who followed their advice could do to reverse those 2010 taxable gifts, as I reported here.