Clause 27

by inserting, immediately after paragraph (ab) of subsection (1), the following paragraphs:“(ac)any prepayment fee, redemption premium or break cost derived by any company from qualifying debt securities issued during the period from 15th February 2007 to 31st December 2008;

by deleting the words “or (ab)” in subsection (2) and substituting the words “, (ab), (ac) or (ad)”;

by deleting the word “and” at the end of subsection (2)(b);

by deleting the comma at the end of paragraph (c) of subsection (2) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:“(d)any prepayment fee, redemption premium or break cost from qualifying debt securities issued during the period from 15th February 2007 to 31st December 2008; and

such other income directly attributable to qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations,”;

by deleting the words “interest, discount or amount payable, as the case may be,” in subsection (2) and substituting the word “income”; and

by deleting the definitions of “ “financial institution”, “qualifying debt securities” and “related party” ” in subsection (4) and substituting the following definitions:“ “break cost”, “financial institution”, “prepayment fee”, “qualifying debt securities”, “redemption premium” and “related party” have the same meanings as in section 13(16);”.