Section 27

dengan menggantikan perenggan 28 dengan perenggan yang berikut:

“28.  The income arising from sources outside Malaysia and received in Malaysia by any person who is not resident in Malaysia.”;

Kewangan 25

dalam perenggan 33 a, dengan menggantikan subperenggan (2) dengan subperenggan yang berikut:

“(2)  The exemption under subparagraph (1) shall not apply to—

interest paid or credited to a company in the same group; or

interest paid or credited by a special purpose vehicle to a company pursuant to the issuance of asset-backed securities lodged with the Securities Commission

Malaysia from 1 January 2022 where the company and the person who established the special purpose vehicle solely for the issuance of the asset-backed securities are in the same group.”;

dalam perenggan 33b—

dalam subsubsubperenggan (2)(b)(iii), dengan menggantikan noktah di hujung subsubsubperenggan itu dengan perkataan “; or”; dan

dengan memasukkan selepas perenggan 36 perenggan yang berikut:

“37.  In this Schedule, “special purpose vehicle” means a company incorporated under the Companies Act 2016 or a company incorporated under the Labuan Companies Act 1990

[Act 441] which has made an election under section 3a of the Labuan Business Activity Tax Act 1990 and established solely for the purpose of issuance of sukuk or debenture for asset-backed securities in a securitization transaction lodged with the Securities Commission Malaysia or approved by the Labuan Financial Services Authority.”.

Undang-Undang Malaysia 26

Akta 833

Pindaan Jadual 7a