Malaysia legislation
Section 4
Section 4
The principal Act is amended in subsection 34(6)—
(a)
in paragraph (l), by deleting the word “and” at the end of proviso (b);
(b)
by substituting for the full stop at the end of paragraph
(m)
the words “; and”; and
(c)
by inserting after paragraph (m) the following paragraph:
“(n) an amount equal to the expenditure incurred by a person in the relevant period on the provision of practical training in Malaysia, in relation to his business, to an individual who is—
(i)
resident in the basis year for a year of assessment; and
(ii)
not an employee of that person.”.
Amendment of section 39