Section 5

Perenggan 6(1)(i) Akta ibu dipinda dengan menggantikan perkataan “five years from the year of assessment 2012 and in respect of subparagraph (b) of that Part for a period of five years commencing from the year of assessment 2007” dengan perkataan

“four years from the year of assessment 2016 and in respect of subparagraph (b) of that Part for the year of assessment 2016

and subsequent years of assessment”.

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