Some sections could not be extracted from the official PDF, so this text may be incomplete.
s 38 Non availability of abatement
This Chapter shall not apply to—
(a) a company which is not resident in Malaysia for the basis year for a year of assessment; or
(b) a trading company as defined under section 40; and
(c) a company in respect of exports made on or after 1 January 1994.
Chapter 5—Export Allowance
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
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).