Seksyen 21

Subseksyen 107a(2) Akta ibu dipinda dengan menggantikan perkataan “an amount equal to ten per cent of the contract payment liable to deduction of tax under subsection (1) and the total sum”

dengan perkataan “a sum equal to ten per cent of the amount which he fails to pay, and that amount and the increased sum”.

16

Undang-Undang Malaysia

Akta 661