Malaysia legislation
Section 39
Section 39
Section 46 of the principal Act is amended—
(a)
in subsection (1), by inserting after the words “Subject to subsection” the words “(1a) or”; and
Act 761
(b)
by inserting after subsection (1) the following subsection:
“(1a) Where a person has made an application to invoke a mutual agreement procedure pursuant to an arrangement under section 65a and the ground in which the application is made is similar with the appeal filed under this Act—
(a)
no appeal shall be sent forward to the Special commissioners until the determination of the mutual agreement procedure;
(b)
the person may within thirty days from the determination of the mutual agreement procedure request to the Director General in writing to forward such appeal to the Special commissioners; and
(c)
the Director General shall within three months after receiving the request send the appeal forward to the Special commissioners.”.
new chapter 1A