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Section 13

Amendment of section 39

of Finance Act 2006

ActIn forceProvision 13 of 30
Section 13

Subsection 39(1) of the principal Act is amended—

(a)

by inserting after subparagraph (l)(vii) the following subparagraph:

“(viii) the provision of a benefit or amenity to an employee consisting of a leave passage to facilitate a yearly event within Malaysia which involves the employer, the employee and the immediate family members of that employee;

or”; and

(b)

in paragraph (m), by inserting after the words “(l)(i)” the words “and subject to subparagraph (l)(viii)”.