Malaysia legislation
Section 4
Seksyen 4
Akta Cukai Pendapatan 1967, yang disebut “Akta ibu”
dalam Bab ini, dipinda dalam seksyen 2 dengan menggantikan subseksyen (9) dengan subseksyen yang berikut:
“(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