Malaysia legislation

Section 6

of FINANCE ACT 1983

Section 6

Subsection 6(1) of the principal Act is amended—

(a)

by substituting for the full stop at the end of paragraph

(d)

a semicolon; and

(b)

by inserting immediately after paragraph (d) the following new paragraph (e):

“(e)

subject to the provisions of section 109B but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a person charged under section 4A at the appropriate rate as specified under Part V of Schedule 1.”.

Amendment of section 13