Malaysia legislation

Section 44

of *FINANCE ACT 2009

Section 44

Paragraph 1 of Schedule 5 to the principal Act is amended—

(a)

in subparagraph (2), by inserting after the word

“Chairman” the words “or Deputy Chairman”;

(b)

by substituting for subparagraph (3) the following subparagraph:

“(3) Two or more hearing of appeals may be heard concurrently at any one time.”; and

Finance 37

(c)

by inserting after subparagraph (3) the following subparagraph:

“(4) If the Chairman or Deputy Chairman has not been appointed or is not present at the hearing of the appeals, the Special

Commissioners present at the hearing of the appeals shall choose one of their number, who shall be a person with experience of the kind mentioned in subparagraph (1), to preside at the hearing.”.

Amendment of Schedule 6