Malaysia legislation
Section 6
Section 6
“Provided that in ascertaining the chargeable income of—
(a)
by substituting for the full stop at the end of paragraph
(i)
a semicolon; and
(b)
by inserting after paragraph (i) the following paragraph:
“(j) subject to the provision of section 109e but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a participant, other than a participant which is a resident company, which consists of profits distributed or credited by an operator referred to in section 60aa at the appropriate rate as specified under Part XI of