Section 10

dalam subseksyen (1), dengan menggantikan koma bernoktah di hujung perenggan (b) dengan noktah bertindih;

dalam subseksyen (1), dengan memasukkan, di bawah perenggan (b), proviso yang berikut:

"Provided that in the case of a unit trust, gains arising from the realisation of investments shall not be treated as income of the trust body of the trust;";

dengan memasukkan, selepas subseksyen (1), subseksyen yang berikut:

"（1A）Notwithstanding subsection (1) (c) and (d), a unit holder of a unit trust shall be assessed and charged to tax in respect of

KEWANGAN income equivalent to an amount ascertained by reference to his share of the total income of the unit trust for a year of assessment, distributed to him by the unit trust in the basis year for that year of assessment:

Provided that the unit holder shall not be assessed and charged to tax in respect of any amount distributed by the unit trust out of exempt income or the gains referred to in the proviso to section 61 (1) (b)."