Section 49

dalam proviso kepada subseksyen (1), dengan menggantikan perkataan “five” dengan perkataan “seven”; dan

dengan memasukkan selepas subseksyen (1d)

subseksyen yang berikut:

“(1e)  The chargeable income of a chargeable person for a year of assessment shall consist of the amount of his assessable income for that year reduced by an amount equal to any gift of money or cost of contribution in kind made by the relevant person in the basis period for that year for any sports activity approved by Minister or to any sports body approved by the Commissioner of Sports appointed under the

Sports Development Act 1997:

Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of seven per cent of the statutory income of the relevant person and the total amount that has been deducted pursuant to the proviso to subsection

and subsection (1f).

The chargeable income of a chargeable person for a year of assessment shall consist of the amount of his assessable income for that year reduced by an amount equal to any gift of money or cost of contribution in kind made by the relevant person in the basis period for that year for any project of national interest approved by the Minister:

Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of seven per cent of the statutory income of the relevant person and the amount that has been deducted pursuant to the proviso to subsection (1)

and subsection (1e).”.

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Undang-Undang Malaysia

Akta 661