Malaysia legislation

Section 6

of FINANCE ACT 2013

Section 6

subsection 6(1) of the principal Act is amended—

(a)

by substituting for the full stop at the end of paragraph

(k)

a semicolon; and

(b)

by inserting after paragraph (k) the following paragraph:

“(l) subject to section 109g but notwithstanding any other provisions of this Act, income tax shall be charged for a year of assessment upon the income of an individual consisting of a withdrawal of his contribution made to a private retirement scheme where the withdrawal is made by that individual before reaching the age of fifty-five

(other than by reason of death or permanently leaving malaysia) at the appropriate rate as specified under Part xVi of schedule 1.”.

11

Finance amendment of section 8