Malaysia legislation

Section 5

of AKTA KEWANGAN 2023

Seksyen 5

Seksyen 49 Akta ibu dipinda—

(a)

dalam subseksyen (1)—

(i)

dalam perenggan (a), dengan memasukkan selepas perkataan “any insurance” perkataan “or any voluntary contribution made by that individual to the Employees Provident Fund or for both”;

dan

(ii)

dalam perenggan (b), dengan memasukkan selepas perkataan “in respect of” perkataan “any voluntary or obligatory”;

(b)

dalam subseksyen (1a)—

(i)

dengan memasukkan selepas perenggan (a)

perenggan yang berikut:

“(aa) the total amount of deduction for voluntary contribution to the Employees Provident

Fund under paragraph (1)(a) shall not include the amount of deduction for voluntary contribution to the Employees

Provident Fund under paragraph (1)(b)

made by an individual who is an employee or a self-employed person within the meaning of the Employees Provident

Fund Act 1991, or a pensionable officer within the meaning of section 2 of the

Pensions Act 1980;”;

(ii)

dalam perenggan (b), dengan menggantikan koma bernoktah di hujung perenggan itu dengan noktah;

dan

(iii)

dengan memotong perenggan (c); dan

Undang-Undang Malaysia 10

Akta 845

(c)

dalam subseksyen (2)—

(i)

dengan memasukkan selepas perkataan

“other than voluntary contributions” perkataan

“to the Employees Provident Fund”; dan

(ii)

dengan menggantikan perkataan “a self-employed person within the meaning of the Employees

Provident Fund Act 1991 or a pensionable officer within the meaning of section 2 of the Pensions

Act 1980” dengan perkataan “any individual”.

Pindaan seksyen 77