Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 19
33. Pindaan Jadual 6
Feedback & supportJadual 6 kepada Akta ibu dipinda—
dalam subsubperenggan 13(1)(a), dengan menggantikan perkataan “so long as the approval remains in force”
dengan perkataan “in the basis period for a year of
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assessment so long as the institution, organization or fund complies with the conditions of the approval in that basis period for that year of assessment”; dan
dengan memasukkan selepas perenggan 37 perenggan yang berikut:
“38. (1) Gains or profits from the disposal of a capital asset situated in Malaysia.
The exemption under subparagraph (1) shall not apply to—
disposal of shares of a company incorporated in
Malaysia not listed on the stock exchange; and
disposal of shares under section 15c.”.