s 9 Amendment of section 45a
Section 45A of the principal Act is amended— (a) by renumbering the existing section 45A as subsection 45A(1); and (b) by inserting after subsection (1) as renumbered the following subsection: “(2) This section shall not apply where, in relation to paragraph (1)(b), the husband, other than a husband who is a disabled person, has an income which is derived from sources outside Malaysia and his gross income from those sources for a year of assessment is more than the amount of deduction allowed for a husband.”.