Malaysia legislation

Section 79

of *PETROLEUM (INCOME TAX) ACT 1967

Section 79

Director General

Where by or under this Act there is conferred on the Minister or the Director General power to give an approval or direction of any kind

(not being a power exercisable by statutory order)—

(a)

an approval or direction given in the exercise of that power shall not be regarded as subsidiary legislation;

(b)

that power shall be deemed to include—

(i)

power to give any such approval or direction with retrospective effect; and

(ii)

power to vary or revoke any such approval or direction retrospectively or otherwise; and

(c)

any such approval or direction shall take effect when it is given or, where the Minister or Director General as the case may be, specifies a date on which it is to take effect, on that date.

Annulment of rules and orders laid before House of

Representatives