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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015

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Type
P.U. (A)
Status
In force
Enacted
2015
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 42 2015, currently marked in force and first recorded in 2015.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2014 [P.U. (A) 167/2014]

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dipinda dalam perenggan 3, dengan menggantikan subperenggan (2) dengan subperenggan yang berikut:

“(2) Amaun pendapatan agregat yang disebut dalam subperenggan (1)

hendaklah suatu amaun yang bersamaan dengan amaun pelaburan yang dibuat oleh pelabur mangkin itu dalam syarikat penerima pelaburan itu.”.

Dibuat 3 Mac 2015

[Perb. 0.3865/477(23); LHDN.01/35/(S)/42/51/82-91; PN(PU2)80/LXXVII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]

P.U. (A) 42 3

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (AMENDMENT) ORDER 2015

Opening note

Preamble

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  1. IN exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Income Tax (Exemption) (Amendment)

Order 2015.

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(2)

This Order is deemed to have come into operation on 1 January 2013.

Amendment of paragraph 3 2.

The Income Tax (Exemption) (No. 3) Order 2014 [P.U. (A) 167/2014] is amended in paragraph 3, by substituting for subparagraph (2) the following subparagraph:

“(2)

The amount of aggregate income which is referred to in subparagraph (1) shall be the amount equal to the amount of investment made by the angel investor in that investee company.”.

Made 3 March 2015

[Perb. 0.3865/477(23); LHDN.01/35/(S)/42/51/82-91; PN(PU2)80/LXXVII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the Income Tax

Act 1967]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 42 2015, currently marked in force and first recorded in 2015.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 was first recorded in 2015.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 is published at lom.agc.gov.my.
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (PINDAAN) 2015 (No. 42)