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.