Section 4
Amendment of section 2
ActIn forceProvision 4 of 4
Section 4
The Income Tax Act 1967, which is referred to as the “principal
Act” in this Chapter, is amended in section 2 by substituting for subsection (9) the following subsection:
“(9) Any reference—
(a)
in subsection 107c(4a), to a company which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment; and
(b)
in paragraph 2a of Schedule 1 and paragraph 19a of