Finance Act 1992 s 5
Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
s 5 Amendment of section 34
Section 34 of the principal Act is amended—
(a) in subsection (6)—
(i) by deleting the word “and” at the end of paragraph (c);
(ii) by substituting for the full stop at the end of paragraph
(d) the word “; and”; and
(iii) by inserting, immediately after paragraph (d), the following new paragraph (e):
“(e) an amount equal to the amount of expenditure incurred by the relevant person in the relevant period on the provision of any equipment necessary to assist any disabled person employed by him in the production of gross income of his from the business.”; and
(b) by substituting for subsection (8) the following:
“(8) Where any deduction in respect of any matter is capable of being made under this section, no deduction or allowance in respect of that matter shall be made under section 33 or Schedule 3, as the case may be.”.
Malay text (authoritative)
Seksyen 34 Akta ibu adalah dipinda—
(a) dalam subseksyen (6)-
(i) dengan memotong perkataan "and" di hujung perenggan (c);
(ii) dengan menggantikan noktah di hujung perenggan (d) dengan perkataan "; and"; dan
[Bab II, S. 5-7]
(iii) dengan memasukkan, selepas sahaja perenggan (d), perenggan baru (e) yang berikut: "(e) an amount equal to the amount of expenditure incurred by the relevant person in the relevant period on the provision of any equipment necessary to assist any disabled person employed by him in the production of gross income of his from the business."; dan
(b) dengan menggantikan subseksyen (8) dengan yang berikut: "(8) Where any deduction in respect of any matter is capable of being made under this of that nao deductilon m allo waner ie resp ot or Schedule 3, as the case may be.".
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Find Act 476 on lom.agc.gov.my ↗
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).
