Malaysia legislation
Section 10
Seksyen 10
Seksyen 29 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:
“(3) For the purposes of this section, where gross income from a source in Malaysia of the relevant person consists of interest that relates to a loan—
(a)
between persons one of whom has control over the other; or
(b)
between persons both of whom are controlled by some other person, the relevant person is deemed to be able to obtain on demand the receipt of such interest when such interest is due to be paid to the relevant person in the relevant period.”.
Pindaan seksyen 33