s 41 Deductions for promotion of exports
(1) The Minister of Finance may make rules prescribing deductions in respect of outgoings and expenses incurred for the promotion of exports from Malaysia. (2) Rules of the kind referred to in subsection (1) may include provisions prescribing— (a) the kinds of outgoings and expenses to which the rules relate; (b) conditions allowing the deductions to which the rules relate; and (c) the ratio to be applied, for the purpose of ascertaining any such deduction, to the amount of any such outgoings and expenses. (3) The rules contained in the Schedule shall be deemed to have been made under this section and may be amended or revoked accordingly. (4) Except for the rules contained in the Schedule, section 149 and subsection 154(2) of the principal Act shall apply to any rules made under this section. Chapter 7—Infrastructure Allowance