Malaysia legislation

Section 5

of FINANCE ACT 2004

Section 5

Act” in this Chapter, is amended in section 2—

(a)

in paragraph (h) by substituting for the full stop at the end of that paragraph a semicolon; and

(b)

by inserting after paragraph (h) the following paragraph:

“(i) subject to section 109d but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a non-resident unit holder which consists of income distributed by the unit trust referred to in section 61a at the appropriate rate as specified under Part X of Schedule 1.”.

Amendment of section 6a

Section 5 — FINANCE ACT 2004 | mylaw.my