Seksyen 8

Seksyen 110 Akta ibu adalah dipinda dengan memasukkan, selepas subseksyen (14), subseksyen yang berikut:

“(1p) ‘Notwithstanding subsection (1), where tax on any dividend paid, credited or distributed during

Pindaan seksyen 109.

Pindaan seksyen 110.

10 Undang-undang Malaysia AKTA 497

the basis year for the year of assessment 1993 has

‘been deducted at the rate of thirty-five per cent, the tax to be set off under subsection (1) shall be the.

sum deemed to be the tax deducted from such dividend under section 108(2B).”.