Those liable to taxation which are to determine the basis of taxation under Sections 3, 6 and 7 of PAL can deduct interest expenses and costs in accordance with the rules set out in Section 9 of PAL.

Those liable to taxation which are to determine the basis of taxation under Section 3 of PAL are persons who have

• taken out plans with banks and credit institutions,
• pension accounts covered by Section 42 of PAL and
• contributory pension accounts covered by Section 51 of PBL.

See section A.1, Persons etc. and plans liable to taxation, and section B.2, Basis of taxation of plans with banks and credit institutions, pension accounts covered by Section 42 of PBL and contributory pension accounts covered by Section 51 of PBL.

Those liable to taxation which are to determine the basis of taxation under Sections 6 and 7 of PAL are a number of Danish banks which are liable to pay under Section 1(2), Items 1-9 of PAL. See section A.2, Tax liability at provider level, and section B.5, Basis of taxation at provider level.