Malaysia legislation

Section 22

Amendment of section 45

Section 45 of the Real Property Gains Tax Act 1976, which in this Chapter is referred to as “the principal Act”, is amended—

by substituting for the full stop at the end of subsection

, a colon; and

by inserting immediately after subsection (4) the following new proviso:

“Provided that the Director General may by writing under his hand authorize any Senior Assistant or Assistant

Directors of Inland Revenue (subject to any exceptions or limitations contained in the authorization) to exercise his function under section 39.”.

Finance

Amendment of Schedule 2