Section 15

dengan memasukkan, selepas sahaja subseksyen (4), subseksyen baru $ (4{\mathrm{A}}) $ yang berikut:

"（4A）The chargeable income of an approved operational headquarters company, resident in Malaysia for the basis year for a year of assessment, in relation to the source consisting of the provision of qualifying services, after deduction of the tax thereon, shall be credited to an account to be kept by that company (that account and that company being referred to as the exempt account and the relevant company respectively)."; dan

dengan menggantikan subseksyen (6) dengan yang berikut:

" (6) Paragraphs 5 and 6 of Schedule 7A shall apply as if any reference in those paragraphs to any income exempted or which has become exempt under paragraph 3 were reference to income credited to the exempt account under subsection (4A) or income exempt under subsection (5)."

14 AKTA 476