Malaysia legislation
Section 6
Seksyen 6
Pindaan seksyen 18
Subseksyen 18(1) Akta Petroleum (Cukai Pendapatan) 1967 yang disebut “Akta ibu” dalam Bab ini, dipinda—
(a)
dengan menggantikan noktah di hujung perenggan (l) dengan tanda dan perkataan “; or”; dan
Kewangan 7
(b)
dengan memasukkan sebaik selepas perenggan (l), perenggan yang berikut:
“(m) any sum paid by way of rentals in respect of a motor vehicle (other than a lorry, truck, bus, mini bus, van or station wagon licensed or permitted by the appropriate authority for commercial transportation of goods or passengers) in excess of twenty-five thousand ringgit:
Provided that the maximum amount of deduction of rentals in respect of such motor vehicle in the year of assessment and subsequent years of assessment shall not in the aggregate exceed twenty-five thousand ringgit in respect of the said motor vehicle.”.
Pindaan Jadual 2