Section 3

Section 5 comes into operation from 1 January 2012 until 31 December 2016.

Sections 8, 13, 15, 16, 17 and 19 come into operation on 1 January 2012.

Section 10 comes into operation from the year of assessment 2012 until the year of assessment 2021.

Section 18 has effect from the year of assessment 2013.

Section 14 comes into operation on the coming into operation of this Act.

Section 20 comes into operation on the coming into operation of the amendment to section 6a of the Inland Revenue

Board of Malaysia Act 1995 [Act 533].

Paragraph 23(b) is deemed to have effect from the year of assessment 2011.

Amendment of section 2