Malaysia legislation
Section 8
Section 8
Section 44 of the principal Act is amended—
(a)
in subsection (1)—
(i)
by deleting the word “and” at the end of paragraph
(b)
;
(ii)
by substituting for paragraph (c) the following paragraph:
“(c) next, by any deduction falling to be so made pursuant to subsection (6); and”; and
(iii)
by inserting after paragraph (c) the following paragraph:
“(d) thereafter, in respect of an individual, by any deduction falling to be so made pursuant to subsection (8).”;
(b)
in the proviso to subsection (6) by substituting for the words “31 January 1994” the words “30 June 1994”;
(c)
in subsection (7), in the definition of “institution”—
(i)
by deleting the word “or” at the end of paragraph
(d)
;
(ii)
by inserting the word “or” at the end of paragraph
(e)
; and
(iii)
by inserting after paragraph (e) the following paragraph:
“(f) a technical or vocational training institute established and maintained by a statutory body;”; and
(d)
by inserting after subsection (7) the following subsection:
“(8) There shall be deducted pursuant to this subsection from the aggregate income of a person to whom paragraph 34(6)(g) does not apply, for the relevant year reduced by any deduction for that year pursuant to subsection (2) or Schedule
Finance 4, 4a or 4b, an amount equal to any gift of money made by him in the basis year for that year, for the provision of library facilities which are accessible to the public and in respect of contributions to public libraries and libraries of schools and institutions of higher education, not exceeding twenty thousand ringgit.”.
Amendment of section 46