Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business)(Amendment) Rules 2009

Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business)(Amendment) Rules 2009

In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax 1967 [Act 53], the Minister makes the following rules:

Citation and commencement

1. (1) These rules may be cited as the Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business) (Amendment) Rules 2009.

(2) These Rules come into operation on 1 January 2010.

Amendment of rule 4

2. Subrule 4(1) of the Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business) Rules 2007 [P.U. (A) 65/2007] is amended by substituting for the words “31 December 2009” the words “31 December 2015”.

Made 26 October 2009

[Perb.CR(8.09)294/6/4-9(SJ. 9) (2010); LH DN.01/35/(S)/42/51/231-17.11;
PN (PU2)80/LVII]

Dato’ Seri Haji Ahmad Husni bin Mohd Hanadzlah

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the
Income Tax Act 1967]