Malaysia legislation

Section 5

of SALES TAX (AMENDMENT) ACT 2019

Section 5

Amendment of section 26

(a)

by renumbering the existing subsection (8) as subsection (9);

(b)

by renumbering the existing subsection (9) as subsection (8);

(c)

in subsection (10)—

(i)

by substituting for the words “subsection (8)” the words “subsection (9)”; and

Sales Tax (Amendment)

(ii)

by substituting for the words “paragraph 9(c)” the words “paragraph 8(c)”;

(d)

in subsection (11)—

(i)

by substituting for the words “The court” the words

“In addition to any fine imposed by the court under subsection (9), the court”;

(ii)

by substituting for the words “subsection (8)” the words “subsection (9)”; and

(iii)

by substituting for the words “subsection (9)” the words “subsection (8)”; and

(e)

in subsection (12)—

(i)

by substituting for the words “subsection (8)” the words “subsection (9)”; and

(ii)

by substituting for the words “subsection (9)” wherever appearing the words “subsection (8)”.

New section 27a