Seksyen 8
Seksyen 34a Akta ibu dipinda—
(a)
dalam subseksyen (1)—
(i)
dengan memasukkan selepas perkataan “a person”
perkataan “resident in Malaysia”; dan
(ii)
dengan memasukkan selepas perkataan
“by the Minister” perkataan “and the amount of expenses on research and development incurred during that period outside Malaysia shall not be more than thirty per cent of the total expenses on research and development incurred by that person”;
12
Undang-Undang Malaysia 12
Akta 831
(b)
dalam subseksyen (4), dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut:
“Provided that the amount of deduction to be made shall be the amount of expenditure incurred—
(a)
where the amount of expenses on research and development incurred for the basis period for a year of assessment outside Malaysia is more than thirty per cent of the total expenses on research and development incurred by that person; or
(b)
where subsection (4a) applies.”; dan
(c)
dalam subseksyen (4a), dengan memasukkan selepas perkataan “A pioneer company” perkataan “resident in
Malaysia”.