Malaysia legislation
Section 3
Section 3
Commencement of amendments to the Income Tax Act 1967
(1)
Sections 4, 6, 8 and 16 and paragraphs 17(a) and 19(b)
have effect for the year of assessment 2003 and subsequent years of assessment.
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(2)
Sections 12 and 15 have effect for the year of assessment 2003.
(3)
Sections 5, 7, 9, 11, 13, 14, 18 and 20 have effect for the year of assessment 2004 and subsequent years of assessment.
(4)
Section 10 has effect for the years of assessment 2003, 2004
and 2005.
(5)
Paragraph 17(b) is deemed to have come into operation on 1 January 2001.
(6)
Subparagraph 19(a)(i) is deemed to have come into operation on 13 September 2003.
(7)
Subparagraph 19(a)(ii) has effect for the year of assessment 2000 (current year) and subsequent years of assessment.
Amendment of section 2