Regulation 5 — Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2026

(a)

in paragraph (1), replace “26th April 1999 to 31st December 2023” with “26 April 1999 to 31 December 2028 (both dates inclusive)”;

(b)

in paragraph (1A), replace “27th February 2004 to 31st December 2023” with “17 February 2006 to 31 December 2028 (both dates inclusive)”;

(c)

in paragraph (1B), replace “1st January 2005 to 31st December 2023” with “1 January 2005 to 31 December 2028 (both dates inclusive)”;

(d)

in paragraph (1C), replace “break cost, prepayment fee” with “early redemption fee”; and

(e)

in paragraph (1C), replace “15th February 2007 to 31st December 2023” with “15 February 2007 to 31 December 2028 (both dates inclusive)”.