Clause 21

Section 45 of the principal Act is amended by inserting, immediately after subsection (9), the following subsections:“(10) This section shall not apply to any interest derived from any qualifying debt securities issued during the period from 27th February 1999 to 27th February 2003, subject to such conditions as the Minister may impose.(11) In this section, “qualifying debt securities” has the same meaning as in section 13(2A).”.