Section 10

Seksyen 44 Akta ibu dipinda dengan memasukkan selepas subseksyen (5E) subseksyen yang berikut:

“(5F) Notwithstanding subsection (4) or (5), the amount ascertained under either of those subsections for any relevant year shall only be deductible in accordance with subsection 43(2) for a period of seven consecutive years of assessment and that period commences immediately following the relevant year of assessment and any amount or balance of the amount which is not deductible at the end of that period shall be disregarded for the purposes of this Act.”.

Kewangan 15