s 5
section 29 of the principal Act is amended— (a) in subsection (3)— (i) in paragraph (a), by deleting the word “or” at the end of that paragraph; and (ii) by inserting after paragraph (a) the following paragraph: “(aa) between individuals who are relatives of each other; or”; and (b) by inserting after subsection (3) the following subsections: “(4) subject to subsection (3) and for the purposes of this section, where a relevant person is entitled to any gross income— (a) accruing in or derived from Malaysia to which section 25, section 27 other than subsection 27(1a), or section 28 applies; (b) the amount of whic h r e la te s to a ny transactions— (i) between persons one of whom has control over the other; (ii) between individuals who are relatives of each other; or (iii) between persons both of whom are controlled by some other persons; and (c) the amount of which first becomes receivable to the relevant person in the relevant period, the relevant person is deemed to be able to obtain on demand the receipt of such amount in the basis period immediately following the relevant period. (5) in this section, “relative” and “transaction” have the meanings assigned to them under subsection 140(8).”. amendment of section 46