Malaysia legislation
Section 5
Section 5
Amendment of section 34
(a)
in subsection (6)—
(i)
by deleting the word “and” at the end of paragraph (c);
9
Finance
(ii)
by substituting for the full stop at the end of paragraph
(d)
the word “; and”; and
(iii)
by inserting, immediately after paragraph (d), the following new paragraph (e):
“(e) an amount equal to the amount of expenditure incurred by the relevant person in the relevant period on the provision of any equipment necessary to assist any disabled person employed by him in the production of gross income of his from the business.”; and
(b)
by substituting for subsection (8) the following:
“(8) Where any deduction in respect of any matter is capable of being made under this section, no deduction or allowance in respect of that matter shall be made under section 33 or Schedule 3, as the case may be.”.
Amendment of section 43