Section 7
Section 15A of the principal Act is amended—
ActIn forceProvision 7 of 22
Section 7
(a)
by substituting for the full stop at the end of subparagraph (iii) a colon; and
(b)
by inserting below subparagraph (iii) the following proviso to section 15A:
“Provided that in respect of paragraphs (a) and (b), this section shall apply to the amount attributable to services which are performed in Malaysia.”.
7
Finance (No. 2)