Malaysia legislation
Section 13
Seksyen 13
Jadual 3 kepada Akta ibu dipinda dengan menggantikan subperenggan 61a(5) dengan subperenggan yang berikut:
“(5) Where paragraph (4) applies, in determining the residual expenditure of such asset for that following basis period, the total qualifying expenditure incurred by that person shall be reduced by—
(a)
any initial allowance made to that person in relation to that asset for any year of assessment;
(b)
any annual allowance made to that person in relation to that asset for any year of assessment; and
(c)
an amount of annual allowance which would have been made to that person for the basis period in which the asset was classified as held for sale as if the asset had been in use in that basis period for the purpose of a business of his.”.
Pindaan Jadual 6