qualifying interest paid , is it deducted twice ?

Dear tutor, May I ask a question about qualifying interest paid ? Suppose I am a sole trader, I borrowed some money from the bank to buy a plant for my business. my sales was 90,000 this year, my cost of goods was 40,000, and the interest I paid to the bank was 10,000. When it comes to Non-saving income( same as total income), it is 90,000 - 40,000 - 10,000 = 40,000. The 1,000 interest is deducted in trading profit. Then, as the 10,000 interest is a qualifying interest paid, my net income is 40,000 - 10,000 = 30,000. This is my question, why the 10,000 interest is deducted twice ? first time in trading profit, second time in qualifying interest paid. I dont think it`s right, could you tell me where I am wrong ? Thanks.