32°: Tax credit for students to finance their higher education

I. – Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle them to an income tax credit in respect of the loan interest paid by these persons in respect of the first five annual repayments. Interest on loans that are allocated to the repayment in…