Malaysia legislation
Section 5
Section 5
Amendment of section 6A
(a)
in subsection (1) by substituting for the words “and (3)”
the words “, (3) and (3A)”;
(b)
by inserting after subsection (3) the following subsection:
“(3A) A rebate of four hundred ringgit shall be granted to an individual for a year of assessment in respect of the purchase, evidenced by a receipt, of a personal computer in the basis year for that year of assessment:
Provided that no rebate under this subsection shall be granted to that individual—
(a)
for the four following years of assessment;
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Finance
(b)
where the personal computer was used for the purposes of his business; or
(c)
where such rebate has been granted to the spouse.”;
and
(c)
in subsection (4) by substituting for the words “and (3)”
the words “, (3) and (3A)”.
New section 6C