Section 13

by substituting for subsection (1) the following new subsection (1):

“(1) Subject to the following subsections, where a person who is resident for the basis year for a year of assessment carries on a business of transporting passengers or cargo by sea on board Malaysian ships, the statutory income for that year of assessment from that business shall be exempt from tax.”; and

by substituting the definition of “Malaysian ship” in subsection (6) the following new definition:

‘ “ Malaysian ship” means a sea-going ship registered as such under the Merchant Shipping Ordinance 1952, other than a ferry, barge, tug-boat, supply vessel, crew boat, lighter, dredger, fishing boat or other similar vessel;’.

Amendment of section 109B