Section 13
Section 46 of the principal Act is amended—
ActIn forceProvision 13 of 24
Section 13
(a)
by deleting the word “and” at the end of paragraph (a);
(b)
by substituting for the full stop at the end of paragraph
(b)
a semicolon and inserting, immediately thereafter, the word “and”; and
(c)
by inserting, immediately after paragraph (b), the following new paragraph (c):
“(c) an amount limited to a maximum of one thousand ringgit in respect of medical expenses expended in that basis year by that individual for his parents:
Provided that the claim is evidenced by a receipt by a medical practitioner certifying that treatment was provided to the parents.”.
Amendment of section 47