Seksyen 4
Akta Cukai Pendapatan 1967, yang disebut “Akta ibu” dalam
Bab ini, dipinda dalam seksyen 2 dengan memasukkan selepas subseksyen (8) subseksyen yang berikut:
“(9) Any reference in subsection 107c(4a), paragraph 2a of Schedule 1 and paragraph 19a of Schedule 3 to a company which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment shall exclude a company which is established for the issuance of asset-backed securities in a securitization transaction approved by the Securities Commission.”.
Pindaan seksyen 6a 4a. Subseksyen 6a(2) Akta ibu dipinda—
(a)
dalam perenggan (c), dengan menggantikan noktah di hujung perenggan itu dengan noktah bertindih; dan
Kewangan 9
(b)
dengan memasukkan selepas perenggan (c) proviso yang berikut kepada subseksyen itu:
“Provided that where Part XIV of Schedule 1 applies, thirty-five thousand ringgit shall consist of chargeable income of that individual from all sources.”.
Pindaan seksyen 46