Court allows military subsidy deduction in tax calculation despite prior payment of interest.

The Administrative Court allowed the deduction of interest payments from the military subsidy in the 1981 tax return. The tax authority had previously withheld these interest amounts from the subsidy, but the County Court of Uusimaa ruled that this prior withholding did not prevent their subsequent tax deduction. The court determined that the statutory right to deduct interest remained valid regardless of how the subsidy was initially disbursed.