Malaysia legislation

Section 14

of FINANCE ACT 2013

Section 14

subsection 39(1) of the principal Act is amended—

(a)

by deleting the word “or” at the end of subparagraph (l)

(vii)

;

(b)

in paragraph (m), by substituting for the full stop at the end of the paragraph the words “; or”;

(c)

by inserting after paragraph (m) the following paragraph:

“(n) any remuneration or any similar payment paid to a partner of a limited liability partnership where such remuneration or payment is not specified or provided in the limited liability partnership agreement made in accordance with section 9 of the Limited Liability Partnerships Act 2012.”.

amendment of section 44

Section 14 — AKTA KEWANGAN 2013 | mylaw.my