Malaysia legislation
Section 12
Seksyen 12
Seksyen 49 Akta ibu adalah dipinda dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:
"（2）For the purposes of subsection (1), no regard shall be had to any contribution to an approved scheme unless the contribution was obligatory by reason of—
(a)
any contract of employment of the individual claiming a deduction in respect of the contribution; or
(b)
any provision in the rules, regulations, bylaws or constitution of the scheme, and, where the contribution was partly obligatory by reason of such a contract or provision and partly not so obligatory, regard shall be had only to the part which was so obligatory.".