Section 11

dengan menggantikan subperenggan (1)(b)(ii) dengan subperenggan yang berikut:

“(ii) any expenses incurred for the repair or maintenance of the premises (excluding expenses of a capital nature and expenses incurred in connection with the upkeep of land attached to the premises for use by way of amenity as garden or grounds)

which the employee, pursuant to the terms on which that accommodation is so provided, is legally bound to meet in respect of that accommodation during that period;”;

dalam subseksyen (4), dengan menggantikan perkataan

“paragraph 37(3)(b)” dengan perkataan “subsection (6)”; dan

Undang-Undang Malaysia

AKTA 624 8

dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:

“(6) In the application of subsection (4) in relation to a person’s gross income from his employment where the expenses, to which subparagraph (1)(b)(ii)

applies is payable for a period (in this subsection referred to as the “overlapping period”) which overlaps the basis period or part of the basis period, the amount of the expense to be deducted from that gross income shall be determined in accordance with the following formula:

A x C

—

B where

A is the number of days living accommodation is provided in the basis period or part of the basis period that falls in the overlapping period;

B is the total number of days in the overlapping period; and

C is the amount of expenses to which subparagraph (1)(b)(ii) applies.”.

Pindaan seksyen 60C