Section 28

Seksyen 22 Akta ibu adalah dipinda dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

"（1A）The chargeable income of a chargeable person for a year of assessment shall consist of the amount of his assessable income for that year reduced by an amount equal to the value, as determined by the Department of Museum and Antiquities or the National Archives, of any gift of artefact or manuscript made by him in the basis period for that year of assessment to the Government or State Government."