Malaysia legislation

Section 26

of FINANCE ACT 2015

Section 26

Schedule 6 to the principal Act is amended—

(a)

by inserting after paragraph 25c the following paragraph:

“25d. Sums received by way of gratuity on retirement from an employment under any written law or termination of a contract of employment other than when paragraph 25, 25a, 25b or 30a applies:

Provided that the sums shall not exceed an amount ascertained by multiplying the sum of one thousand ringgit by the number of completed year of service of that individual.”;

(b)

in subparagraph 33a(b)—

(i)

by substituting for the words “Islamic securities”

the word “sukuk”; and

(ii)

by substituting for the words “approved by the

Securities Commission” the words “approved or authorized by, or lodged with, the Securities

Commission”;

Act 773

(c)

in paragraph 33b—

(i)

by substituting for the words “Islamic securities”

the word “sukuk”; and

(ii)

by substituting for subparagraph (b) the following subparagraph:

“(b) approved or authorized by, or lodged with, the

Securities Commission, or approved by the

Labuan Financial Services Authority.”; and

(d)

in subparagraph 35(b)—

(i)

by substituting for the words “Islamic securities”

the word “sukuk”; and

(ii)

by substituting for the words “approved by the

Securities Commission” the words “approved or authorized by, or lodged with, the Securities

Commission”.

Amendment of Schedule 7