Seksyen 5

akta ibu dipinda dengan memasukkan selepas seksyen 4a seksyen yang berikut:

“Non-business income 4b. For the purpose of section 4, gains or profit from a business shall not include any interest that first becomes receivable by a person in the basis period for a year of assessment other than interest where subsection 24(5) applies.”.

Pindaan seksyen 6