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    <title>Amendment of section 4</title>
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    <description>An amendment to section 4(2) of the Interest-tax Act inserts a proviso prescribing the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the specified cut-off, and gives that proviso effect from the commencement date provided in the Finance Act, 1997, thereby fixing the tax treatment of such chargeable interest under section 4(2).</description>
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      <description>An amendment to section 4(2) of the Interest-tax Act inserts a proviso prescribing the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the specified cut-off, and gives that proviso effect from the commencement date provided in the Finance Act, 1997, thereby fixing the tax treatment of such chargeable interest under section 4(2).</description>
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