Seksyen 20
Seksyen 20
Jadual 7A kepada Akta ibu adalah dipinda dengan Pindaan menggantikan perenggan 7 dengan perenggan 7 baru Jadual 74, yang berikut:
“7, This Schedule shall not apply to a com-pany—
(a)
for the period during which the com-pany—
(i)
has been granted pioneer status
Act 327. under the Promotion of Invest-ments Act 1986 in respect of a promoted activity or promoted product and which is applying or intends to apply for the grant of a pioneer certificate; or
(ii)
has been granted pioneer certifi-cate under the Promotion of
Investments Act 1986 in respect of a promoted activity or promoted product and whose tax relief period has not ended or ceased;
(b)
for the period prescribed under para-graph (b), (c) or (d) of section 29 (2) of the Promotion of Investments Act 1986 in respect of a promoted activity or promoted product for which the company has been granted approval under section 27 of that Act;
(c)
for the year of assessment for which the company is given abatement of adjusted income under section 32, 33,
34 or 36 of the Promotion of Invest-ments Act 1986; or
(d)
for the period during which that company, notwithstanding the repeal of the Investment Incentives Act 1968,—
(i)
has been given approval under section 5, 124 or 128 of that Act and whose tax relief period has not ended; or
[Bab II-III, S. 20-23]
Mula berkuat-kuasanya pindaan-pindaan kepada
Akta Cukai
Keuntungan
Harta
Tanah 1976.
Pindaan seksyen 45.
Akta 169.
Pindaan
Jadual 2.
16 AKTA 328
(ii)
has been given approval under section 26 of that Act and incurs capital expenditure which quali-fies for investment tax credit.”,
Bas Hl