Section 11

dengan menomborkan semula seksyen 46 yang sedia ada sebagai subseksyen 46(1);

dalam perenggan (e) dengan memotong perkataan "and" di hujung perenggan itu;

dalam perenggan (f) dengan menggantikan noktah di hujung perenggan itu dengan perkataan "; and"; dan

dengan memasukkan selepas perenggan (f) perenggan yang berikut:

"(g) an amount limited to a maximum of five thousand ringgit in respect of medical expenses expended in that basis year by that individual on himself if he is suffering from a serious disease or on his wife or child who is suffering from a serious disease, or in the case of a wife, on herself if she is suffering from a serious disease or on her husband or child who is suffering from a serious disease:

Provided that the claim is evidenced by a receipt and certification issued by a medical practitioner that treatment was provided to the individual, spouse or child for that disease:

Provided further that where the wife has no total income the total deduction under this paragraph shall not exceed five thousand ringgit."; dan

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(2) In subsection (1)(g)—

"child" shall be construed as referring to a child as defined in section 48(9);

"serious disease" includes acquired immunity deficiency syndrome, Parkinson's disease, cancer, renal failure, leukaemia and other similar diseases.".