Finance Act 2007 · s 10

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s 10Amendment of section 44

Section 44 of the principal Act is amended—

(a)

in the proviso to subsection (6), by substituting for the word “company” wherever appearing the word “person”;

(b)

in subsection (6a), by substituting for the words “Department of Museum and Antiquities” the words “Department of

Museums Malaysia”;

(c)

by inserting after subsection (6a) the following subsection:

“(6b) Where an institution or organization is aggrieved by the decision of the Director General in respect of an application made under subsection (6), the institution or organization may, within thirty days after being informed of the decision, appeal to the

Minister and the Minister may make any decision as he considers fit.”; and

(d)

in subsection (11a), by inserting after the words “offshore company” the words “excluding chargeable offshore company”.

Finance 13