Malaysia legislation
Section 24
Section 24
Section 102 of the principal Act is amended—
(a)
in subsection (1), by substituting for the words “subsection (3)”
the words “subsection (1a) or (3)”; and
(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 made under section 132 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.”.
amendment of section 107c