Section 5

Akta ibu adalah dipinda dengan memasukkan, selepas sahaja seksyen 38, seksyen baru $ 3 8 \mathrm {A} $ yang berikut:

"Limitation on deduction of entertainment expenses. 38A. Where an employee's gross income from an employment under section 13 (1) includes for the basis period for a year of assessment any entertainment allowance, the amount of expenses deductible under section 33 (1) in respect of entertainment by the employee, shall not exceed the amount of such entertainment allowance included in that gross income.".