Seksyen 23
Jadual 7A kepada Akta ibu dipinda—
(a)
dalam proviso kepada perenggan 3, dengan memotong perkataan “where the qualifying project is located within the States of Sabah, Sarawak, the Federal Territory of
Labuan, Perlis, the Eastern Corridor of Peninsular Malaysia and such other areas which the Minister may from time to time determine or”;
(b)
dalam perenggan 7—
(i)
dengan menggantikan subperenggan (b) dengan subperenggan yang berikut:
“(b) for the basis period for which the company has been granted approval for investment tax allowance under the Promotion of Investments Act 1986 in respect of a promoted activity or promoted product for the period prescribed under the relevant provisions of that Act;”;
(ii)
dalam subperenggan (d), dengan menggantikan perkataan “the period” dengan perkataan “the basis period”; dan
(iii)
dengan menggantikan subperenggan (e) dengan subperenggan yang berikut:
“(e) for the basis period for which the company has been granted approval under section 31C of the Promotion of Investments Act 1986 prior to the coming into operation of section 37 of the Promotion of
Investments (Amendment) Act 2007 [Act A1318] in respect of a manufacturing activity or manufactured product for the period prescribed under paragraph 31E(2)(b) of that Act.”; dan
(c)
dalam perenggan 9—
(i)
dengan memotong takrif “Eastern Corridor of
Peninsular Malaysia”; dan
Kewangan 21
(ii)
dengan memasukkan selepas takrif “disposed of”
takrif yang berikut:
‘ “factory” means portion of the floor areas of a building or an extension of a building used for the purposes of qualifying project to place or install plant or machinery or to store any raw material, or goods or materials manufactured prior to sale:
Provided that in respect of portion of the building or extension of the building used for the storage of raw material, or goods or materials, or both, it shall not be more than one-tenth of the total floor areas of that building or extension;’.