5. The following new Sixth Schedule shall be included In the Ordinance:

(i) an amount to be computed at the rate of five per centum of every dollar of its development income for that year, or

(ii) an amount of five hundred dollars.

PART II

5. (1) For the purposes of section 108 of this Ordinance and of this Part and subject to the proviso to section 108 (2), so
long as a person is entitled to any rent or premium in respect of any property situated in Sarawak and any such rent or
premium does not form part of any profits or loss for the purposes of section 19 of this Ordinance, he shall be deemed to
be carrying on a business in Sarawak and any such rent or premium accruing to him in a year preceding a year of
assessment shall be treated as profits of his from that business and his assessable profits or loss from that business
shall be ascertained under Part IV of this Ordinance for any year of assessment.

(2) Where this paragraph applies to a person for a year assessment and if but for a loss incurred by him he would have had assessable profits ascertained as aforesaid he shall be treated as having a development source in that year for the purposes of section 108 of this Ordinance and of this Part of this Schedule.

6. The development income of a person for a year of assessment shall be the amount of his assessable profits, either ascertained under Part IV of this Ordinance or ascertained in accordance with the provisions of paragraph 5 of this Part of this Schedule for that year, or where a person is carrying on two or more trades, professions or businesses (including any business which under the provisions of paragraph 5 of this Part he is deemed to be carrying on) or any combination thereof, his assessable profits or losses so ascertained for any year of assessment shall be aggregated and if those profits exceed those losses the amount of the excess shall be his development income for that year.

7. (1) Subject to the provisions of this Part of this Schedule, the amount of development tax payable for a year of assessment shall be-

(a) in the case of a person other than an individual, the greater of the following amounts:

(i) an amount to be computed at the rate of five per centum of every dollar of his development income for that year; or
(ii) an amount of one hundred dollars;

(b) in the case of an individual who in the basis period for that year was not a partner in any partnership, an amount

to be computed at the rate of five per centum of every dollar of his development income for that year:

Provided that-

(i) where the development income of such an individual for a year of assessment does not exceed five hundred
dollars, he shall be exempt from develop-ment tax for that year, and

(ii) where the development income of such an individual for a year of assessment exceeds five hundred
dollars, the development tax payable by him for that year shall not exceed the difference between that income
and five hundred dollars;

who-

(i) has partnership development income for that year exceeding two thousand dollars, an amount to be computed
at the rate of five per centum of every dollar of his development income for that year, or

(ii) has no partnership development income for that year or has partnership development income for that year not
exceeding two thousand dollars, an amount of one hundred dollars and, in addition, a further amount to be
computed at the rate of five per centum of every dollar of his development income for that year excluding his
partnership development income for that year:

Provided that where his development income for that year does not exceed five hundred dollars, the amount of
development tax payable by him for that year shall be an amount of one hundred dollars only.

8. Where a person other than individual has a development source at any time in a year of assessment but no development income for that year, shall be assessed to development tax for that year in an amount of one hundred dollars.

9. (1) If at any time in a year of assessment a wife is living with her husband, then for that year any references in this Schedule to his rent, to his premium, to his profits, to his assessable profits, to his loss, to his development income, to his development source, to his property, to his premises, to his residence, to his trade, to his profession or to his business, may be taken to include her rent, her premium, her profits, her assessable profits, her loss, her development income, her development source. her property, her premises, her residence, her trade, her profession or her business respectively:

Provided that that part of the development tax assessed upon the husband for that year in accordance with this paragraph which bears the same proportion to such development tax as his wife's share of his development income (computed in accordance with this paragraph) for that year bears to such development income, may, if not previously recovered from the husband, be recovered from the wife, notwithstanding that no assessment to development tax has been made upon her for that year.

(2) Where a husband and his wife have been assessed separately to development tax for a year of assessment whether before or after the wife was living with her husband in that year or before or after they were married in that year and thereafter sub-paragraph (1) of this paragraph is applied to the husband for that year, all such additional assessments to development tax or repayment of develop-ment tax shall be made as may be necessary in consequence of the application of that sub-paragraph to the husband.

PART III

11. The provisions of this Ordinance specified in the first column shall, to the extent specified opposite thereto in the second column, be disregarded so far as development tax is concerned.

FIRST COLUMN	SECOND COLUMN
Provision of law	Extent to which provision to be disregarded
Section 19	Subsection (2)
Section 27	The whole.
Section 43	The whole.
Section 47A	The whole.
Section 58A	The whole.

12. The provisions of this Ordinance specified in the first column hereunder shall apply in accordance with the provisions of section 108 with the modifications specified opposite thereto in the second column.

FIRST COLUMN	SECOND COLUMN
Provision of law	Modification
Section 75	For the words 'assessable profits or chargeable profits' appearing in sub-section (1), substitute the words 'assessable profits, chargeable profits, development income or where there is no development income, development source'.
Section 77	After the words 'the amount of' every time they appear in the section, insert the words 'the tax or'.
Section 104	After the words '''Interest Tax"', insert the words' "Development Tax" '."