Section 9

by deleting the word “or” at the end of paragraph (p);

by substituting for the full stop at the end of paragraph (q) the words “; or”; and

by inserting after paragraph (q) the following paragraph:

“(r) subject to any rules as may be prescribed by the

Minister, any amount in respect of a payment made by a person, who is a resident, to any Labuan company.”.