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    <title>Amendment of section 4</title>
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    <description>The amendment renumbers section 4 as sub-section (2) and inserts a new sub-section, effective from 1 October 1991, charging every credit institution for each assessment year commencing on and from 1 April 1992 an interest-tax in respect of its chargeable interest of the previous year at a fixed rate, subject to the other provisions of the Act.</description>
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      <description>The amendment renumbers section 4 as sub-section (2) and inserts a new sub-section, effective from 1 October 1991, charging every credit institution for each assessment year commencing on and from 1 April 1992 an interest-tax in respect of its chargeable interest of the previous year at a fixed rate, subject to the other provisions of the Act.</description>
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