AKTA KEWANGAN 1992

Enakmen Duti Harta Pesaka 1941, Ordinan Duti Harta Pesaka bagi Sabah, Ordinan Duti Harta Pesaka bagi Sarawak, Akta Kewangan (Duti Harta Pesaka) 1971, Akta Kewangan (Duti Harta Pesaka) 1979 dan Akta Kewangan (Duti Harta Pesaka) 1980 adalah dimansuhkan mengikut cara yang dinyatakan dalam Bab VII.

Seksyen 6,11,12 dan 18(a) hendaklah disifatkan telah mula berkuatkuasa bagi tahun taksiran 1991 dan tahun-tahun taksiran yang berikutnya.

Seksyen 7 hendaklah disifatkan telah mula berkuatkuasa pada 1hb Januari 1990.

dalam subseksyen (6)—

dengan memotong perkataan "and" di hujung perenggan (c);

dengan menggantikan subseksyen (8) dengan yang berikut:

"(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."

dengan memotong perkataan "or" di hujung perenggan (d) dalam takrif perkataan "organisation";

dengan menggantikan noktah di hujung perenggan (e) dalam takrif perkataan "organisation" dengan perkataan "; or"; dan

dengan memasukkan, selepas sahaja perenggan (e) di dalam takrif perkataan "organisation", perenggan baru (f) and (g) yang berikut:

" (f) a Government-assisted organisation engaged solely in addressing problems relating to industrial and commercial development and promoting and enhancing the relationship between the public sector and the private sector; or

a Government-assisted organisation established and maintained exclusively to administer and augment a fund established or held solely for promoting national unity.".

dengan memotong perkataan "and" di hujung perenggan (b);

dengan menggantikan noktah di hujung perenggan (c) dengan perkataan "; and"; dan

dengan memasukkan, selepas sahaja perenggan (c), perenggan baru (d) yang berikut:

"（d）an amount limited to a maximum of three thousand ringgit expended in that basis year by that individual for the purchase of any necessary basic supporting equipment for his own use, if he is a disabled person, or for the use of his wife, child [as defined in section 48 (9)] or parent, who is a disabled person.".

dalam subseksyen (1)—

dengan menggantikan perkataan "sixteen" dalam perenggan (a) dengan perkataan "eighteen";

dalam subseksyen (2), dengan memasukkan, selepas sahaja perkataan-perkataan "one thousand" dalam perenggan (b), perkataan-perkataan "six hundred"; dan

dalam subseksyen (3), dengan menggantikan perkataan "sixteen" dalam perenggan (a) dengan perkataan "eighteen".

dengan memotong noktah bertindih dan proviso kepadanya dalam subseksyen (1); dan

dengan memasukkan, selepas sahaja subseksyen (1), subseksyen baru (1A) yang berikut:

"（1A）Where section 50 (3) (b) or (c) applies, there shall be allowed for that year of assessment, in addition to the deduction allowed under subsection (1), a deduction of the aggregate amount of the payments or contributions or both made by the wife or a deduction of three thousand five hundred ringgit, whichever is the less:

Provided that where the wife has no total income the total deduction under subsection (1) and this subsection shall not exceed three thousand five hundred ringgit.".

re-insured the risk or part of the risk with a re-insurer who either does not carry on the business of insuring risks of that kind in Malaysia or does not re-insure the risk through a branch in Malaysia; or

re-insured the risk or part of the risk with an insurer licensed under the Offshore Insurance Act 1990, there may be deducted under subsection (5) (b) (ii) or (6) (b) (ii) in respect of such risks which are re-insured only ninety-five per cent of the amount which would otherwise be deductible:".

dengan menggantikan perkataan "two" dalam proviso kepada subseksyen (1) dengan perkataan "three";

dengan menggantikan subseksyen (3) dengan yang berikut:

"(3) Where a venture capital company incurs a loss on the disposal of shares in a venture company or on the liquidation of a venture company in the basis period for a year of assessment, such loss shall be allowed as a deduction under section 43 (2) or 44 (2) in computing the aggregate income or total income of the venture capital company, as the case may be."; dan

dengan menggantikan proviso kepada subseksyen (4) dengan yang berikut:

"Provided that where, by reason of an absence or insufficiency of such total income for that year of assessment, effect cannot be given or cannot be given in full to any deduction falling to be made to the venture capital company under this section for that year, that deduction which has not been so made shall be made to the company for any subsequent year of assessment."

dengan memasukkan, selepas sahaja subseksyen (4), subseksyen baru $ (4{\mathrm{A}}) $ yang berikut:

"（4A）The chargeable income of an approved operational headquarters company, resident in Malaysia for the basis year for a year of assessment, in relation to the source consisting of the provision of qualifying services, after deduction of the tax thereon, shall be credited to an account to be kept by that company (that account and that company being referred to as the exempt account and the relevant company respectively)."; dan

dengan menggantikan subseksyen (6) dengan yang berikut:

" (6) Paragraphs 5 and 6 of Schedule 7A shall apply as if any reference in those paragraphs to any income exempted or which has become exempt under paragraph 3 were reference to income credited to the exempt account under subsection (4A) or income exempt under subsection (5)."

14 AKTA 476

dengan menggantikan angka-angka "1975" dalam subperenggan (2) perenggan 2 dengan angka-angka "1991";

dengan memasukkan, selepas sahaja perenggan 2, perenggan baru $ 2 \mathrm{A} $ , $ 2 \mathrm{B} $ dan 2c yang berikut:

"2A. Subject to this Schedule, where any person had in use machinery or plant for a non-business purpose, and that machinery or plant is subsequently brought into use for the purposes of a business of his, he is deemed to have incurred qualifying plant expenditure in

KEWANGAN relation to that machinery or plant and the amount of the qualifying plant expenditure shall be taken to be the market value of the machinery or plant on the day the machinery or plant was so brought into use.

any person is exempt from tax by or under this Act; or

any income of any person is exempt from tax by or under this Act, and the person had in use machinery or plant for the purposes of a business of his during the exempt period and the machinery or plant continues to be used for the purposes of a business of his immediately after the exempt period, he shall be deemed to have incurred qualifying plant expenditure and the amount of the qualifying plant expenditure in respect thereof shall be taken to be the market value or the net book value, whichever is the lower, of the machinery or plant on the day the exemption ceases.

dengan memasukkan, selepas sahaja perkataan "expenditure" di hujung perenggan 10, perkataan-perkataan "or such other fraction as may be prescribed"; dan

dengan memasukkan, selepas sahaja perenggan 13, perenggan baru $ 1 3{\mathrm{A}} $ yang berikut:

"13A. Notwithstanding paragraph 10, 11 or 11A no initial allowance shall be made to a person for a year of assessment in relation to an asset and a business of his referred to in paragraph 2A, 2B, or 2C, as the case may be."

dengan memotong perkataan-perkataan "literary or" dalam perenggan 32;

dengan menggantikan perkataan "three" dalam perenggan $ 3 2{\mathrm{A}} $ dengan perkataan "six";

dengan memasukkan, selepas sahaja perenggan $ 3 2{\mathrm{A}} $ , perenggan baru $ 3 2{\mathrm{B}} $ yang berikut:

"32B. Income of twelve thousand ringgit for the basis year for a year of assessment derived by an individual resident in Malaysia for that basis year from royalty or payment in respect of the publication of, or the use of or the right to use, any literary work."; dan

dengan menggantikan perenggan 35 dengan yang berikut:

"35. Interest paid or credited to any individual—

in respect of securities or bonds issued by the Government; or

in respect of bonds, other than convertible loan stock, issued by public companies listed on the Kuala Lumpur Stock Exchange.".

dalam subseksyen (1)—

Pindaan seksyen 16. Akta 169.

dengan memotong perkataan-perkataan "dan hendaklah memasukkan dalam taksiran itu sejumlah wang yang sama banyaknya dengan sepuluh peratus daripada amaun itu, yang hendaklah disifatkan sebagai suatu kenaikan dari jenis yang disebutkan dalam seksyen 21 (4)";

dalam subseksyen (2), dengan memotong angka “(1)” dalam perenggan (b).

Pindaan seksyen 17.

mana-mana tempat perniagaan profesional yang ditetapkan; atau

dengan memasukkan, selepas sahaja perkataan "caj", perkataan "，premium";

dalam perenggan (a)—

dengan menomborkan semula subperenggan (ii) sebagai subperenggan (iii);

dalam perenggan (a), dengan memotong perkataan-perkataan "any bill of exchange or"; dan

Pindaan seksyen 65.

dalam perenggan (a) dan (b), dengan memotong perkataan-perkataan "bill or".

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dengan memotong butiran 17, 18 dan 19;

dengan menggantikan noktah di hujung perenggan (c) bagi pengecualian-pengecualian di bawah butiran 32 dengan koma bertitik dan memasukkan, selepas itu, perenggan baru (d) yang berikut:

"（d) Transfer or assignment on sale of any copyright, trade mark, patent or any similar right.";

dengan menggantikan butiran 61 dengan yang berikut:

"PROTEST OF NOTE, that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonour of a promissory note"; dan

dengan memotong butiran 64.

dengan memotong butiran 2 dan 3;

dengan menggantikan perkataan "BILL" dalam butiran 15 dengan perkataan "NOTE"; dan

dengan memotong butiran 17.

Pema'nsuhan undang-undang yang disebut dalam subseksyen (1) tidak menjejaskan kuatkuasa undang-undang tersebut terhadap mana-mana orang yang mati sebelum mula berkuatkuasanya pemansuhan undang-undang tersebut seolah-olah pemansuhan itu telah tidak dibuat.