Section 15

Seksyen 44 akta ibu dipinda dengan memasukkan selepas subseksyen (5d) subseksyen yang berikut:

“(5e) Where a partnership or a company is converted into a limited liability partnership in accordance with section 29 or 30 of the Limited Liability Partnerships act 2012, the amount ascertained under subsection 44(4) or (5) for any relevant year in respect of that partnership or company shall be allowed for the purposes of ascertaining the aggregate income of that limited liability partnership for a year of assessment following the relevant year.”.

Undang-Undang Malaysia 16