Malaysia legislation
Section 8
Seksyen 8
Seksyen 49 Akta ibu adalah dipinda—
(a)
dengan memasukkan selepas subseksyen (1A) subseksyen yang berikut:
(1B)
Subject to this section, in the case of an individual resident for the basis year for a year of assessment who has paid any premium for insurance on education or for medical benefits, there shall be allowed for that year of assessment in addition to the deduction allowed under subsection (1), a deduction of the aggregate amount of the payments or a deduction of two thousand ringgit, whichever is the less;
(b)
where section 50(3)(b) applies there shall be allowed for that year of assessment, in addition to the deduction allowed under this subsection, a deduction of the aggregate amount of the payments for any premium for insurance on education or for medical benefits or a deduction of two thousand ringgit, whichever is the less:
Provided that where the wife has no total income the total deduction under this subsection shall not exceed two thousand ringgit."; dan
(b)
dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:
" (4) For the purposes of subsection (1B) reference to an insurance means an insurance contracted for by an individual for himself, his wife or child, or in the case of a wife, for herself, her husband or child."