Malaysia legislation

Section 5

of FINANCE ACT 2013

Section 5

Act” in this chapter, is amended in section 2—

the principal Act is amended by inserting after section 4a the following section:

“non-business income 4b. for the purpose of section 4, gains or profit from a business shall not include any interest that first becomes receivable by a person in the basis period for a year of assessment other than interest where subsection 24(5) applies.”.

amendment of section 6