Malaysia legislation

Section 15

of AKTA KEWANGAN 1986

Seksyen 15

Seksyen 153 Akta ibu adalah dipinda—

(a)

dengan menggantikan perkataan-perkataan "in paragraph 15 of Schedule 5" dalam subseksyen (1) dengan perkataan-perkataan "in this section";

(b)

dengan memasukkan selepas subseksyen (2) subseksyen baru (3), (4), (5), (6) dan (7) yang berikut:

"(3) For the purposes of this Act—

"accountant" means—

(a)

a professional accountant authorized by or under any written law to be an auditor of companies;

(b)

any other professional accountant approved by the Minister; or

(c)

any other person approved by the Minister on the recommendation of the Director General.

(4)

An application for an approval under subsection (3) (b) or (c) or for a renewal of such approval shall be made to the Minister.

(5)

A fee as may be prescribed by the Minister by an order published in the Gazette shall be paid on the application for an approval or renewal of an approval under subsection (4).

(6)

An approval or renewal of an approval under this section shall be valid for a period of twenty-four months beginning from the date of such approval or renewal.

(7)

An approval granted by the Minister before the 24th October 1986 shall lapse on the 31st December 1987 unless a renewal of such approval is obtained under this section by that date."

Section 15 — FINANCE ACT 1986 | mylaw.my