Malaysia legislation

Section 4

of FINANCE ACT 2014

Section 4

The income Tax Act 1967, which is referred to as the “principal

(a)

by inserting after the definition of “co-operative society”

the following definition:

‘ “deferred annuity” means deferred annuity contracted on or after 1 January 2014 issued by insurers licensed under the Financial Services Act 2013 [Act 758] or takaful operators registered under the islamic Financial

Services Act 2013 [Act 759], and contains the Retirement

Saving Standards approved by the central Bank;’;

(b)

by inserting after the definition of “partnership” the following definition:

‘ “permanent total disablement” has the same meaning assigned to it in the Employees’ Social Security Act 1969 [Act 4];’; and

(c)

by inserting after the definition of “Securities commission”

the following definition:

‘ “serious disease” means acquired immunity deficiency syndrome, Parkinson’s disease, cancer, renal failure, leukaemia or other similar diseases;’.

Finance 9

new section 4c