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Finance (No. 2) Act 2002 Chapter III — Amendments to the income tax (amendment)

s 30–s 32 · 3 sections

Commencement of amendments to the Income Tax (Amendment)

s 30

Sections 31 and 32 shall have effect only for the year of assessment 2003.

Amendment of section 30

s 31

The Income Tax (Amendment) Act 2002, which is referred to as the “principal Act” in this Chapter, is amended in paragraph 30(3)(d) by substituting for the words “paragraph 46(l)(a) or section 47 or 48” the words “section 45A, 47, 48, paragraph 46(1)(a) or 46(1)(e)” wherever it appears.

Amendment of section 31

s 32

Section 31 of the principal Act is amended in subsection (2) by inserting after the words “30(3)(d) of this Act” the words “which does not exceed thirty-five thousand ringgit”.

Back to Finance (No. 2) Act 2002 — full text

Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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