Malaysia legislation

Section 42

of FINANCE ACT 2021

Section 42

Amendment of section 77a

(a)

in paragraph (c), by deleting the word “or” at the end of that paragraph;

(b)

in paragraph (d), by substituting for the full stop at the end of that paragraph a semicolon; and

Finance 33

(c)

by inserting after paragraph (d) the following paragraphs:

“(e) to obtain a review of an assessment in a case where section 38a applies; or

(f)

to obtain a refund of duty paid in a case where section 57, 58 or 80b, or subsection 21(7), 39(4)

or 80(3) applies.”.

New section 77c

Section 42 — FINANCE ACT 2021 | mylaw.my