36. Amendment of section 45A

Section 45A of the principal Act is amended by deleting subsection (2) and substituting the following subsection:“(2) Subject to such conditions as the Minister may impose, subsection (1) shall not apply to any discount from —

any qualifying debt securities issued during the period from 27th February 2004 to 16th February 2006 which mature within one year from the date of issue of those securities; or

any qualifying debt securities issued during the period from 17th February 2006 to 31st December 2008.”.