Malaysia legislation

Section 71

of FINANCE (NO. 2) ACT 2023

Section 71

(2)

Subparagraph 72(a)(ii), paragraph 72(b) and section 74

have effect for the year of assessment 2024 and subsequent years of assessment.

”.

Finance (No. 2)

(3)

Section 73 has effect for the Financial Year beginning on 1 January 2025 and subsequent Financial Years.

(4)

Section 78 comes into operation on the coming into operation of this Act.

Amendment of section 2