Tax on foreign currency purchased securities creates special tax treatment, reduced rates and restricted deductions for non-residents. A new section establishes a separate tax regime for a non-resident deriving interest or dividends on bonds or shares purchased in foreign currency under a specified scheme, and for long-term capital gains on their transfer: tax equals the sum of ten per cent. on such interest or dividends, ten per cent. on such long-term capital gains, and the tax on the remaining income after excluding those amounts. If gross income consists solely of such interest/dividends no specified deductions apply; if mixed, the gross total is reduced by those amounts and Chapter VI-A deductions are allowed on the reduced base.