On 20/06/2013,
you requested for the version in force on 20/06/2013
incorporating all amendments published on or before 20/06/2013.
The closest version currently available is that of 01/11/2006.
7. The conditions referred to in sections 45(9)(b) and 45A(2B)(b) of the Act are as follows:
(a)
an issuer of any qualifying project debt securities shall include in all offering documents a statement to the effect that any person whose interest, discount, prepayment fee, redemption premium or break cost from those securities is not exempt from tax shall include such interest, discount, prepayment fee, redemption premium or break cost in a return of income made under the Act; and
(b)
an issuer of any qualifying project debt securities, or such other person as the Comptroller may direct, shall furnish to the Comptroller a return on those securities within such period as the Comptroller may specify and such other particulars in connection with those securities as the Comptroller may require.