Malaysia legislation

Section 7

of AKTA KEWANGAN (NO. 2) 2023

Seksyen 7

Subseksyen 6(1) Akta ibu dipinda—

(a)

dalam perenggan (p), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan

Kewangan (No. 2)

(b)

dengan memasukkan selepas perenggan (p) perenggan yang berikut:

“(q) income tax shall be charged upon the chargeable income of a company, limited liability partnership, trust body or co-operative society from each disposal of capital asset in the basis period for a year of assessment at the appropriate rate as specified under Part XXI of Schedule 1.”.

Seksyen baharu 15c