Seksyen 38

Seksyen 30 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(3)  The return furnished by the chargeable person under this section shall be based on accounts audited by a professional accountant, together with a report made by that accountant which shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2) of the Companies

Act 1965.”.

Pindaan seksyen 46