Malaysia legislation
Section 20
Seksyen 20
Jadual 3 kepada Akta ibu adalah dipinda (a) dalam perenggan $ 3 7^{\mathrm{B}} $
(i)
dengan menggantikan subperenggan (c) dengan subperenggan yang berikut:
"（c）industrial, technical or vocational training approved by the Minister;";
(ii)
dengan menggantikan koma di hujung subperenggan (d) dengan tanda baca dan perkataan "; or"; dan
(iii)
dengan memasukkan selepas subperenggan (d) subperenggan yang berikut:
“(e) research undertaken by a research and development company or a contract research and development company as defined in section 2 of the
Act 327. Promotion of Investments Act 1986,"; dan
(b)
dalam perenggan 62 dengan memasukkan selepas subperenggan (3) subperenggan yang berikut:
" (4) Notwithstanding paragraph 62(1) where an asset in relation to which the person has incurred qualifying plant expenditure for the purposes of a business of his is disposed of by way of gift, its disposal value shall be deemed to be zero if the gift is made to—
(a)
a technical or vocational training institute established and maintained by the government or a statutory body;
(b)
a technical or vocational training institute as approved by the Minister; or
(c)
an approved research institute as defined in section 34B.".