24 Amendment of section 22D of Cap 23:11 With effect from the year of assessment beginning on the 1st January, 2008, section 22D (“Agents to withhold tax not withheld by depositaries”)(1) of the Capital Gains Tax Act [Chapter 23:06] is amended by the deletion of “on or before the last day of the month following the month in which in which he received the amount” and the substitution of “no later than thirty days from the date on which he or she received the amount”. 25 Amendment of section 22E of Cap 23:11 With effect from the year of assessment beginning on the 1st January, 2008, section 22D (“Payee to pay tax not withheld by depositary or agent”)(1) of the Capital Gains Tax Act [Chapter 23:06] is amended by the deletion of “on or before the last day of the month following the month in which the amount was received” and the substitution of “no later than thirty days from the date on which the amount was received”. PART VII AMENDMENT OF CHAPTER 8:10 26 Amendment of Cap. 8:10 The Prescribed Rate of Interest [Chapter 8:10] is amended by the insertion after section 8 of the following section — “9 In duplum rule not to apply to judgment debts The rule of the common law known as the in duplum rule that prohibits the payment of outstanding interest in excess of the amount representing the capital or principal sum of a debt does not apply to judgment debts.”.