Malaysia legislation
Section 5
Section 5
Act” in this chapter, is amended in subsection 2(1)—
The principal Act is amended by inserting after section 4b the following section:
“Gains or profits from a business arising from stock in trade parted with by any element of compulsion 4c. For the purpose of paragraph 4(a), gains or profits from a business shall include an amount receivable arising from stock in trade parted with by any element of compulsion including on requisition or compulsory acquisition or in a similar manner.”.
amendment of section 6