Seksyen 12

Seksyen 60D Akta ibu adalah dipinda dalam subseksyen (5), dalam takrif "venture capital company", dengan menggantikan perenggan (b) dengan perenggan yang berikut:

"(b) is engaged wholly in the making of investments and, throughout the basis period for a year of assessment, not less than seventy per cent of the total funds invested consist of the holding of shares in a venture company, the shares in which are not listed for quotation in the official list of a stock exchange in Malaysia at the time of acquisition of such shares by that venture capital company; and".