WARNING: The consolidated text published here 'was drawn up by the Ministry of Justice pursuant to Art. 11, paragraph 1, of the consolidated law on the promulgation of laws, the decrees of the President of the Republic and the official publications of the Italian Republic, approved by Presidential Decree 28 December 1985, n. 1092, as well as' art. 10, paragraphs 2 and 3 of the consolidated text, with the sole purpose of facilitating the reading of both the provisions of the decree-law, integrated with the changes made by the conversion law, which of those modified or referred to in the decree, transcribed in the notes. Remain unchanged the value and effectiveness of the legislative acts listed here. Changes made by the conversion law are printed with italic characters. These changes are shown on the terminal between the signs ((.....)) Under Article. 15, paragraph 5, of the law 23 August 1988, n. 400 (Discipline of the attivita 'of government and order of the Prime Minister's Office), the amendments made by the Conversion Law shall take effect from the day following that of its publication. The law converting the present decree, in addition to converting the decree (art. 1), also contains other provisions (Articles 2 and 3), the text and 'given in the appendix. Art. 1. 1. Interest, premium and other income from bonds and other securities referred to in Article 31 of Presidential Decree of 29 September 1973, n. 601 (a), and those with equivalent tax treatment, issued abroad from the date of entry into force of this decree shall not apply the exemption from income tax if earned by residents even through the sale of securities.