Malaysia legislation
Section 13
Section 13
(2)
Any functions delegated under this section—
(a)
may be so delegated subject to such conditions or restrictions as the Board may either generally or specifically impose;
(b)
shall be exercised by the committee in the name and on behalf of the Board.
(3)
No delegation made under this section shall preclude the Board itself from exercising or performing at any time any of the functions so delegated.
Inland Revenue Board of Malaysia 17
Power of Minister to give directions and require information