Section 12
Section 49 of the principal Act is amended—
(a)
by substituting for subsection (1A) the following subsection:
“(1A) For the purposes of subsection (1), where subsection 50(2) or 50(3) applies, the total deduction under that subsection shall not exceed five thousand ringgit.”;
(b)
in subsection (1B), by substituting for paragraph (b), including the proviso, the following paragraph:
“(b) for the purposes of paragraph (a), where subsection 50(2) applies, the total deduction under that paragraph shall not exceed three thousand ringgit.”;
and
(c)
in subsection (lC)—
(i)
by substituting for the words “there shall be allowed for that year of assessment, in addition to the deduction already allowed under this subsection, a deduction of one thousand ringgit:” the words
“, the total deduction under this subsection shall not exceed one thousand ringgit.”; and
(ii)
by deleting the proviso.
17
Finance (No. 2)
Amendment of section 50