Malaysia legislation
Section 2c
Seksyen 2c
Subject to this Schedule, where machinery or plant is brought into use for the purposes of a business in Malaysia by any person and prior thereto the machinery or plant had been used for the purposes of a business outside Malaysia, the person shall be deemed to have incurred qualifying plant expenditure and the amount of the qualifying plant expenditure in respect thereof shall be taken to be the market value or the net book value of the machinery or plant, whichever is the lower, on the day the machinery or plant was so brought into use in Malaysia.";
(c)
dengan memasukkan, selepas sahaja perkataan "expenditure" di hujung perenggan 10, perkataan-perkataan "or such other fraction as may be prescribed"; dan
(d)
dengan memasukkan, selepas sahaja perenggan 13, perenggan baru $ 1 3{\mathrm{A}} $ yang berikut:
"13A. Notwithstanding paragraph 10, 11 or 11A no initial allowance shall be made to a person for a year of assessment in relation to an asset and a business of his referred to in paragraph 2A, 2B, or 2C, as the case may be."