Clause 14

by deleting the word “and” at the end of paragraph (a); and

by deleting the full-stop at the end of paragraph (b) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(c)income derived by any financial institution during the period commencing from the first day of its basis period for the year of assessment 2001 to 27th February 2003 from —

providing services as an intermediary in connection with any transaction involving interest rate or currency swaps; and

trading in interest rate or currency swaps.”.