Regulation 16
Replacement of references relating to Act because of 2020 Revised Edition
of Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026
In the principal Regulations —
in regulation 2, in the definition of “debt securities”, replace “10O(2)” with “10I(2)”;
in regulation 2, in the definition of “Islamic debt securities”, replace “43N(4)” with “43H(4)”;
in regulations 3(2)(b), 3A(2)(b), 3B(2)(b) and 3C(2)(b), replace “43E” with “43D”;
in regulations 3(2)(c), 3A(2)(c), 3B(2)(c) and 3C(2)(c), replace “43G” with “43E”;
in regulation 3C(2)(a), replace “13CA” with “13D”;
in regulation 4A(5), replace “37B” with “37A”; and
in regulation 4A(5), replace “43N” with “43H”.