23. Section 42 of the principal Act is amended —
(a)
by deleting the word “and” at the end of subsection (6)(b);
(b)
by deleting the full-stop at the end of paragraph (c) of subsection (6) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:
“(d)
prepayment fee, redemption premium or break cost from qualifying debt securities issued during the period from 15th February 2007 to 31st December 2008; and
(e)
such other income directly attributable to qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations.”;
(c)
by deleting the word “and” at the end of subsection (7)(b);
(d)
by deleting the comma at the end of paragraph (c) of subsection (7) 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
(e)
such other income directly attributable to qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations,”;
(e)
by deleting the words “interest, discount or amount payable, as the case may be,” in subsection (7) and substituting the word “income”; and
(f)
by deleting the definitions of “qualifying debt securities” and “related party” in subsection (8) and substituting the following definitions:
“ “break cost”, “prepayment fee”, “qualifying debt securities”, “redemption premium” and “related party” have the same meanings as in section 13(16).”.