Malaysia legislation
Section 34A
Seksyen 34A
(2)
The Minister in approving the research shall allow a further deduction of one third of the amount of expenditure on research in addition to the deduction under subsection (1) and may impose such conditions as he thinks fit or may specify the period for the purpose of deduction under this section.
(3)
Where any deduction in respect of expenditure on research is made under this section, no deduction in respect of that expenditure shall be made under section 33 or 34.”.
10 Undang-Undang Malaysia AKTA 274
Pindaan seksyen 35