Section 8

Seksyen 39 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(3)  Paragraphs (1)(f), (i) and (j) shall not apply if for a year of assessment a person is exempt under paragraph 127(3)(b)

or subsection 127(3a) or the Promotion of Investments Act 1986, in respect of all income of that person from all sources not being exemption on income equal to capital expenditure incurred.”.