Finance (No. 2) Act 2014 s 4

s 4

section 5 of the income Tax Act 1967, which is referred to as the “principal Act” in this chapter, is amended— (a) in subsection (1)— (i) in paragraph (f), by substituting for the colon at the end of that paragraph a full stop; and (ii) by deleting the proviso to that subsection; and (b) by inserting after subsection (1) the following subsection: “(1a) For the purpose of ascertaining the chargeable income of a person under subsection (1), any amount or income received by that person which is subject to deduction of tax under section 109C, 109e or 109g shall be excluded.”. amendment of section 29

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Find Act 764 on lom.agc.gov.my ↗

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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