On 19/05/2013,
you requested for the version in force on 19/05/2013
incorporating all amendments published on or before 19/05/2013.
The closest version currently available is that of 06/12/2007.
27. Section 43N of the principal Act is amended —
(a)
by inserting, immediately after paragraph (ab) of subsection (1), the following paragraphs:
“(ac)
any prepayment fee, redemption premium or break cost derived by any company from qualifying debt securities issued during the period from 15th February 2007 to 31st December 2008;
(ad)
such other income derived by any company that is directly attributable to qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations;”;
(b)
by deleting the words “or (ab)” in subsection (2) and substituting the words “, (ab), (ac) or (ad)”;
(c)
by deleting the word “and” at the end of subsection (2)(b);
(d)
by deleting the comma at the end of paragraph (c) of subsection (2) 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 (2) and substituting the word “income”; and
(f)
by deleting the definitions of “financial institution”, “qualifying debt securities” and “related party” in subsection (4) and substituting the following definitions:
“ “break cost”, “financial institution”, “prepayment fee”, “qualifying debt securities”, “redemption premium” and “related party” have the same meanings as in section 13(16);”.