Section 6 — AKTA KEWANGAN 1988

(a)

dengan memotong perkataan "or" di hujung subperenggan (ii) perenggan (e);

(b)

dengan menggantikan koma di hujung subperenggan (iii) perenggan (e) dengan koma bertitik dan memasukkan, selepas itu, perkataan "or";

(c)

dengan memasukkan, selepas sahaja subperenggan (iii) perenggan (e), subperenggan baru (iv) yang berikut:

" (iv) qualifying farm expenditure for the purposes of Schedule 4A,";

(d)

dengan menggantikan perenggan (h) dengan yang berikut:

"（h) any sum paid by way of a bonus to an employee in excess of—

(i)

two thousand ringgit; or

(ii)

two-twelfths of his wages or salary plus a proportionate increase, if any, of that sum which is not more than twice the percentage increase of the net profits before taxation of the business of that basis period over such net profits, if any, of the preceding basis period, whichever is the greater;";

(e)

dengan memotong perkataan "or" di hujung perenggan (j);

(f)

dengan menggantikan noktah di hujung perenggan (k) dengan koma bertitik; dan

(g)

dengan memasukkan, selepas sahaja perenggan (k), perenggan baru (l) dan (m) yang berikut:

" (l) any expenses incurred in the provision of entertainment including any sums paid to an employee of that person for the purpose of defraying expenses incurred by that employee in the provision of entertainment:

Provided that this paragraph shall not apply to the following expenses:

(i)

the provision of entertainment to his employees except where such provision is incidental to the provision of entertainment for others;

(ii)

the provision of entertainment by a person who carries on a business which consists of or includes the provision for payment of entertainment to clients or customers of that business and that entertainment is provided for payment by the clients or customers in the ordinary course of that business;

(iii)

the provision of promotional gifts at trade fairs or trade or industrial exhibitions held outside Malaysia for the promotion of exports from Malaysia;

(iv)

the provision of promotional samples of products of the business of that person; or

(v)

the provision of entertainment for cultural or sporting events open to members of the public, wholly to promote the business of that person; or

(m)

notwithstanding subparagraph (i) of paragraph (l), any expenditure incurred in the provision of a benefit or amenity to an employee consisting of a leave passage within or outside Malaysia.".