Malaysia legislation

Section 33

of AKTA KEWANGAN (NO. 2) 2023

Seksyen 33

Jadual 6 kepada Akta ibu dipinda—

(a)

dalam subsubperenggan 13(1)(a), dengan menggantikan perkataan “so long as the approval remains in force”

dengan perkataan “in the basis period for a year of

Undang-Undang Malaysia 168

Akta 851

assessment so long as the institution, organization or fund complies with the conditions of the approval in that basis period for that year of assessment”; dan

(b)

dengan memasukkan selepas perenggan 37 perenggan yang berikut:

“38.  (1)  Gains or profits from the disposal of a capital asset situated in Malaysia.

(2)

The exemption under subparagraph (1) shall not apply to—

(a)

disposal of shares of a company incorporated in

Malaysia not listed on the stock exchange; and

(b)

disposal of shares under section 15c.”.

Pindaan Jadual 7