Malaysia legislation

Section 43

of FINANCE ACT 2006

Section 43

Amendment of section 9

(a)

in subsection (3), by inserting after the word “books” the words “, records and documents”; and

Act 661

(b)

by inserting after subsection (3) the following subsection:

“(4)  For the purpose of subsection (3), the banker, dealer or insurer shall keep and retain the books, records and documents in connection with the issue of such cheques, contract notes or policies of insurance for a period of seven years from the year in which such cheques, contract notes or policies of insurance are issued.”.

Amendment of section 57