Seksyen 33
Jadual 6 kepada Akta ibu dipinda—
ActIn forceProvision 116 of 226
Seksyen 33
(a)
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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Akta 851
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
(b)
dengan memasukkan selepas perenggan 37 perenggan yang berikut:
“38. (1) Gains or profits from the disposal of a capital asset situated in Malaysia.
(2)
The exemption under subparagraph (1) shall not apply to—
(a)
disposal of shares of a company incorporated in
Malaysia not listed on the stock exchange; and
(b)
disposal of shares under section 15c.”.