Section 23

Seksyen 99 Akta ibu dipinda dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4)  This section shall not apply to an assessment made under subsection 90(1) or section 91a, except where a person in respect of such assessment is aggrieved by the public ruling made under section 138a.”.

Kewangan 17