Malaysia legislation
Section 39
Seksyen 39
Pindaan seksyen 46
(a)
dalam subseksyen (1), dengan memasukkan selepas perkataan “Subject to subsection” perkataan “(1a) or”; dan
Undang-Undang Malaysia 24
Akta 761
(b)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(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.”.
Bab baru 1a