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of <h1>Section 18 history: evolution and partial repeal of rules taxing interest on government and corporate securities since 1965</h1> Section 18, as originally inserted in 1965 and subsequently amended and partly omitted by finance legislation in 1988 and 1989, governed taxation of interest on securities, providing that interest on government securities and on debentures or other securities issued by or for local authorities, companies or statutory corporations be charged as income under the head 'Interest on securities,' and preserving the chargeability of interest not taxed in earlier years. The provisions and specific subparagraphs cited have been omitted by later amendments, leaving the historical framework and successive repeal history noted.
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