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14(1)In subsection (2)(b) of section 337 of that Act (deduction of yearly interest etc. in computing income), for “yearly interest, annuity or other annual payment” there shall be substituted “ annuity or other annual payment which is not interest ”.U.K.
(2)Subsection (3) of that section (deduction of yearly interest payable to a bank) shall cease to have effect.