Seksyen 5

Subseksyen 6(1) Akta ibu dipinda dengan menggantikan perenggan (i) dengan perenggan yang berikut:

“(i) subject to section 109d but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a unit holder other than a unit holder which is a resident company which consists of income distributed by the unit trust referred to in section 61a at the appropriate rate as specified under Part X of Schedule 1 provided that the rates specified under such Part shall apply only for a period of five years commencing from the year of assessment 2007.”.