Seksyen 11

Perenggan 61(1)(b) Akta ibu dipinda dengan menggantikan proviso dengan proviso yang berikut:

“Provided that in the case of a unit trust, gains arising from the realization of investments shall be treated as income of the trust body of the trust under paragraph 4(aa):

Provided further that where such realization of investments relates to real property as defined in the Real Property Gains

Tax Act 1976, the gains shall not be treated as income of the trust body of the trust;”.

Bab baharu 9