Section 6

Subseksyen 6(1) Akta ibu dipinda dengan menggantikan perenggan (l) dengan perenggan yang berikut:

“(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.”.