Malaysia legislation

Section 34

of FINANCE ACT 2014

Section 34

Section 9 of the principal Act is amended by substituting for subsection (7) the following subsection:

“(7) For the purpose of subsection (6), the person mentioned in subsection (1) shall keep and retain the books, records and documents in connection with the issue of such instruments referred to in paragraph 1(a), (b) or (c) for a period of seven years from the year in which such instruments are issued.”.

amendment of section 47A