Seksyen 7
Seksyen 25 Akta ibu dipinda—
(a)
dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:
“(1) Subject to this section, where gross income from an employment is receivable in respect of any particular period, it shall, when received in the relevant period, be treated as the gross income of the relevant person for the relevant period.”;
(b)
dengan memotong subseksyen (2), (2a), (3), (4) dan (5); dan
Kewangan 11
(c)
dalam subseksyen (6), dengan menggantikan perkataan
“for the basis period for the year of assessment following the relevant year shall be treated as receivable” dengan perkataan “for the basis period for the relevant year or for the basis period for the year of assessment following the relevant year, shall be treated as deemed to have been received”.