36. Amendment of section 134 of the principal enactment

Section 134 of the principal enactment as last amended by Act, No. 10 of 2007 is hereby further amended by the addition at the end of subsection (2) of that section, of the following new subsection :-

“(3) The deduction referred to in subsection (1)

shall not apply to any interest which is exempt from income tax under this Act.”.