Seksyen 13
Seksyen 54A Akta ibu adalah dipinda—
ActIn forceProvision 13 of 23
Seksyen 13
(a)
dengan menggantikan subseksyen (1) dengan subseksyen baru (1) yang berikut:
"（1）Subject to the following subsections, where a person who is resident for the basis year for a year of assessment carries on a business of transporting passengers or cargo by sea on board Malaysian ships the statutory income for that year of assessment from that business shall be exempt from tax."; dan
(b)
dengan menggantikan takrif "Malaysian ship" dalam subseksyen (6) dengan takrif baru yang berikut:
"Malaysian ship" means a sea-going ship registered as such under the Merchant Shipping Ordinance 1952, other than a ferry, barge, tug-boat, supply vessel, crew boat, lighter, dredger, fishing boat or other similar vessel;'.