Section 25

dalam perenggan (a), dengan memotong perkataan “or”

di hujung perenggan itu;

dalam proviso kepada perenggan (b), dengan menggantikan noktah di hujung proviso itu dengan perkataan “; or”;

dan

dengan memasukkan selepas perenggan (b) perenggan yang berikut:

“(c) where the company has no basis period for that year of assessment and for the immediate following year of assessment, for that year of assessment and the immediate two following years of assessment:

Undang-Undang Malaysia 18

Akta 761

Provided that at the commencement of the operation and at the beginning of the immediate two following years of assessment the paid up capital of the company in respect of ordinary shares is two million five hundred thousand ringgit and less.”.

Pindaan seksyen 109e