Cap. 395 чл. 74Interest. Cap. 123. Cap. 372.

For the purposes of the Income Tax Act and the Income Tax

Management Act -

(a) interest paid or payable under this Act by the Director to any person shall not be treated as income of that person;

(b) interest and additional tax paid or payable under this Act by any person to the Director shall not be treated as expenses incurred in the production of the income of that person.