Malaysia legislation

Section 4

of FINANCE ACT 2012

Section 4

The Income Tax Act 1967, which is referred to as the “principal

(a)

in subsection 2(1)—

(i)

in the definition of “approved scheme”, by inserting after the words “Employees Provident Fund” the words “, private retirement scheme”; and

Finance 9

(ii)

by inserting after the definition of “prescribed”

the following definition:

‘ “private retirement scheme” means a retirement scheme approved by the Securities

Commission in accordance with the Capital

Markets and Services Act 2007 [Act 671];’;

and

(b)

in subsection 2(8), by substituting for the words “or the Labuan Offshore Financial Services Authority” the words “, the Labuan Financial Services Authority or the

Malaysia Co-operative Societies Commission”.

Amendment of section 6