介绍性文本引证和说明1.本条例可被称为所得税（利息。解释2.在本条例中，除非文意另有所指:-“主要条例的修订3.在主要条例的条例2中，定义4.在主要条例的条例3中（b）5.第（2）（b）分段。对于主要条例第7条第（2）（b）分段。6.在主要条例第7条之后，应为第7条。在主要条例第8条之后，应为第8条。对于主要条例第13条第（3）分段。9.在主要条例第19条中条例签署解释性说明

Introductory TextCitation and Commencement1.These Regulations may be cited as the Income Tax (Interest.Interpretation2.In these Regulations unless the context otherwise requires:— “the Principal.Amendments to Principal Regulations3.In Regulation 2 of the Principal Regulations in the definition.4.In Regulation 3 of the Principal Regulations for sub-paragraph (b).5.For paragraph (2)(b) of Regulation 7 of the Principal Regulations.6.After Regulation 7 of the Principal Regulations there shall be.7.After Regulation 8 of the Principal Regulations there shall be.8.For paragraph (3) of Regulation 13 of the Principal Regulations.9.In Regulation 19 of the Principal Regulations—SignatureExplanatory Note