Malaysia legislation

Section 9

of FINANCE ACT 2014

Section 9

Subsection 24(1) of the principal Act is amended—

(a)

in paragraph (a), by deleting the words “(or parted with on requisition or compulsory acquisition or in similar manner)”; and

(b)

by inserting after paragraph (a), the following paragraph:

“(aa) any stock in trade parted with by any element of compulsion including on requisition or compulsory acquisition or in a similar manner, in or before the relevant period;”.

amendment of section 29