Malaysia legislation
Section 18
Section 18
General may direct that—
(2)
(Deleted by Act A751).
(3)
Subject to paragraph (6)(b)—
(a)
where an asset is used for the purposes of the pre-pioneer business of a pioneer company and continues to be used for the purposes of the pioneer business of that pioneer company—
Promotion Of Investments 43
(i)
the residual expenditure as at the end of the basis period for the year of assessment immediately prior to the year of assessment in the basis period in which the day of commencement of the pioneer business falls shall, in respect of that pioneer business and for the purposes of