Finance Act 1997 s 28

s 28 Amendment of section 22

Section 22 of the principal Act is amended by inserting after subsection (1) the following subsection: “(1A) The chargeable income of a chargeable person for a year of assessment shall consist of the amount of his assessable income for that year reduced by an amount equal to the value, as determined by the Department of Museums and Antiquities or the National Archives, of any gift of artefact or manuscript made by him in the basis period for that year of assessment to the Government or State Government.”.

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Find Act 557 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).

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