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Section 7

Subsection 34B(4) of the principal Act is amended—

of Finance Act 2012

ActIn forceProvision 7 of 40
Section 7

(a)

by substituting for paragraph (c) the following paragraph:

10 Laws of Malaysia ACT 742

“(c) a “contract research and development company”

and a “research and development company” have the same meaning assigned thereto in section 2 of the Promotion of Investments Act 1986 and fulfills the conditions specified by the relevant Ministry;”;

and

(b)

by inserting after paragraph (c) the following paragraph:

“(d) a “related company” has the meaning assigned to it in section 2 of the Promotion of Investments Act 1986.”.