Section 14

Seksyen 128 Akta ibu adalah dipinda dengan menggantikan subseksyen (1) dengan subseksyen (1) baru yang berikut:

"(1) Subject to this section, where an individual who is the owner of a residence occupies the residence as owner throughout the basis period for a year of assessment (that period and that year being referred to in this section as the relevant period and the relevant year respectively) or during any part of the relevant period, his gross income from the occupation for the relevant period or for that part of the relevant period, as the case may be, shall be disregarded for the purposes of this Act."