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Section 15

section 107C of the principal Act is amended—

of Finance (No. 2) Act 2014

ActIn forceProvision 15 of 30
Section 15

(a)

in subsection (4a), by inserting after the words “where a company” the words “resident and incorporated in

Malaysia”; and

(b)

in subsection (12), in the definition of “due date” by substituting for the word “tenth” the word “fifteenth”.

new section 110c