Malaysia legislation
Section 3
Section 3
(2)
Sections 7, 10, 11, 12, 15, 19 and 28, paragraph 9(b)
in relation to subparagraph 46(1)(h)(iii) of the Income Tax
Act 1967 and paragraph 9(c) have effect for the year of assessment 2022 and subsequent years of assessment.
(3)
Paragraph 5(b) in relation to paragraph 6(1)(p) of the
Income Tax Act 1967 and paragraph 26(b) in relation to Part XX of Schedule 1 to the Income Tax Act 1967 come into operation from 1 January 2022 until 30 June 2022.
(4)
Section 8 is deemed to have effect for the year of assessment 2019 and subsequent years of assessment.
(5)
Paragraphs 9(a), (d), (g) and (h) have effect for the years of assessment 2022 and 2023.
(6)
Paragraph 9(b) in relation to subparagraphs 46(1)(h)(i)
and (ii) of the Income Tax Act 1967 has effect for the year of assessment 2021 and subsequent years of assessment.
(7)
Paragraph 9(e) in relation to subparagraphs 46(1)(s)(i)
and (ii) of the Income Tax Act 1967 and paragraph 26(a) have effect for the year of assessment 2022.
(8)
Paragraph 9(e) in relation to subparagraph 46(1)(s)(iii) of the Income Tax Act 1967 and paragraph 9(f) have effect for the years of assessment 2021 and 2022.
Finance 9
Amendment of section 5