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← Finance Act 2000

Finance Act 2000 s 9

Finance Act 2000 s 9

s 9 Amendment of section 101

Section 101 of the principal Act is amended— (a) in subsection (1), by substituting for the words “may review” the words “shall, within twelve months from the date of receipt of the notice of appeal, review”; and (b) by inserting after subsection (1) the following subsections: “(1A) Where the Director General requires a period longer than twelve months to carry out the review under subsection (1), the Director General may apply to the Minister for an extension of that period not later than thirty days before the expiry of the twelve month period. (1B) On receipt of an application under subsection (1A), the Minister may grant such extension as he thinks proper and reasonable in the circumstances provided that such extension shall not exceed a period of six months from the date of expiry of the twelve-month period. (1C) The decision of the Minister under subsection (1B) shall be notified in writing to the Director General and shall be final.”.

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Find Act 600 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

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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