Malaysia legislation

Section 3

of FINANCE ACT 2013

Section 3

(2)

subparagraph 4(a)(ii), sections 20 and 22, and paragraph 35(a)

come into operation on the coming into operation of this Act.

(3)

subparagraphs 4(a)(iv), (v) and (vi), sections 7, 8, 9, 14,

15, 23, 24, 25, 27, 28 and 29, paragraphs 33(b) and (c), and paragraphs 35(c), 35(f) and 37(a) in relation to limited liability partnership come into operation on the coming into operation of the Limited Liability Partnerships Act 2012 [Act 743].

(4)

subparagraph 4(a)(vii), sections 5, 10, 13, 18, paragraphs 33(a)

and (d), paragraphs 35(d) and (e), paragraphs 38(a), (b), (c), (d),

(e)

, (g), (h) and (i), and sections 39 and 40 have effect for the year of assessment 2013 and subsequent years of assessment.

(5)

sections 6 and 30, and paragraph 33(e) come into operation on 1 January 2013.

(6)

sections 11, 12, 16, 26, 31, 32 and 34, paragraph 35(b), section 36 and paragraph 38(f) come into operation on 1 January 2014.

(7)

section 17 has effect for the years of assessment 2012,

2013, 2014, 2015, 2016 and 2017.

(8)

sections 19 and 21, and paragraph 37(b) have effect for the year of assessment 2012 and subsequent years of assessment.

9

Finance amendment of section 2