Section 9 — FINANCE ACT 1987

(a)

dengan memotong perkataan

“and”

di hujung subperenggan (3)(b)(ii);

(b)

dengan menggantikan noktah di hujung subperenggan

(3)

(b)

(iii) dengan koma bertitik dan memasukkan sebaik selepas koma bertitik itu perkataan “and”;

(c)

dengan memasukkan sebaik selepas subperenggan

(3)

(b)

(iii) subperenggan baharu (iv) yang berikut:

“(iv) an amount equivalent to two per cent of the balance of revenue account as at the last day of the basis period for that year of assessment, but not exceeding the total commissions paid in that period in connection with that business:

Provided that no deduction under this subparagraph shall be made for any year of assessment for which a deduction is made in respect of commissions paid in connection with that business pursuant to subparagraph (iii).”;

Kewangan 9

(d)

dengan memotong perkataan

“and”

di hujung subperenggan (4)(b)(ii);

(e)

dengan menggantikan noktah di hujung subperenggan

(4)

(b)

(iii) dengan koma bertitik dan memasukkan sebaik selepas koma bertitik itu perkataan “and”;

(f)

dengan memasukkan sebaik selepas subperenggan (4)(b)

(iii)

subperenggan baharu (iv) yang berikut:

“(iv) an amount equivalent to two per cent of the balance of revenue account as at the last day of the basis period for that year of assessment, but not exceeding the total commissions paid in that period in connection with that business:

Provided that no deduction under this subparagraph shall be made for any year of assessment for which a deduction is made in respect of commissions paid in connection with that business pursuant to subparagraph (iii).”; dan

(g)

dengan memasukkan sebaik selepas takrif bagi “offshore insurance policies” dalam subseksyen (11) takrif baharu bagi “revenue account” yang berikut:

‘ “revenue account” means the revenue account lodged in respect of life business under paragraph 1(2)(a) of the

Fourth Schedule to the *Insurance Act 1963 [Act 89].’.

Pindaan seksyen 82