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Finance Act 1994 · Updated to 1 Jan 2006 · Chapter II · Amendments to the Income Tax Act 1967

28. Amendment of Schedule 6

Schedule 6 to the principal Act is amended²

(a)

in paragraph 32, by inserting after the word ³work´ the parentheses and words ³(other than any original painting)´;

(b)

in paragraph 32A²

(i)

by substituting for the word ³six´ the word ³twelve´;

and

(ii)

by inserting after the words ³in respect of´ the words ³any musical composition or in respect of´;

(c)

in paragraph 32B²

(i)

by substituting for the word ³twelve´ the word ³twenty´;

Finance

(ii)

by inserting after the word ³royalty´ the parentheses and words ³(other than royalty in respect of recording discs or tapes)´; and

(iii)

by inserting after the word ³work´ the words ³or any original painting´; and

(d)

in paragraph 35²

(i)

by substituting for the full stop at the end of subparagraph (c) the punctuation mark and word ³; or´; and

(ii)

by inserting after subparagraph (c) the following subparagraph:

³(d) in respect of Bon Simpanan Malaysia issued by the Central Bank of Malaysia.´.

Report

Chapter III

Amendments to the Petroleum (Income Tax) Act 1967