Section 27
Section 138 of the principal Act is amended—
(a)
in subsection (4), by inserting after paragraph (a) the following paragraph:
“(aa) the production or disclosure of classified material in relation to electronic invoice to the Director
General of Customs and Excise (or to the public officers under his direction and control)
or the use of classified material in relation to electronic invoice by the Director General of
Customs and Excise, to such an extent as is necessary or expedient for the exercise of his functions;”; and
Act 851
(b)
in subsection (5), in the definition of “classified person”—
(i)
in paragraph (c), by deleting the word “or” at the end of the paragraph;
(ii)
in paragraph (d), by inserting after the word
“Malaysia;” the word “or”; and
(iii)
by inserting after paragraph (d) the following paragraph:
“(e) any person who, for any reason, has by any means access to any information on an electronic invoice under this Act.”.