38. Amendment of section 137 of the principal enactment

Section 137 of the principal enactment as last amended by Act, No.10 of 2007, is hereby further amended by the insertion immediately after subsection (2) of that section, of the following new subsection:-

“(3) For the avoidance of doubt, interest income referred to in subsection (1) in relation to any bank or financial institution means the profits and income earned or accrued from any Security, Bond or Bill.”.