Section 6

Subsection 6(1) of the principal Act is amended by substituting for paragraph (l) the following paragraph:

“(l) subject to section 109g but notwithstanding any other provisions of this Act, income tax shall be charged for a year of assessment upon the income of an individual consisting of the total amount received in respect of withdrawal from a deferred annuity or a private retirement scheme where such withdrawal is made by that individual before reaching the age of fifty-five (other than by reason of permanent total disablement, serious disease, mental disability, death or permanently leaving

Malaysia) at the appropriate rate as specified under

Part XVi of Schedule 1.”.

amendment of section 18