Malaysia legislation
Section 18
Section 18
Subsection 60f(2) of the principal Act is amended—
(a)
in the definition of “investment holding company”, by inserting after the words “gross income” the words
“other than gross income from a source consisting of a business of holding of an investment”; and
(b)
by inserting before the definition of “investment holding company” the following definition:
‘ “business of holding of an investment” means business of letting of property where a company in any year of assessment provides any maintenance or support services in respect of the property;’.
Amendment of section 61a