Malaysia legislation

Section 16

of *FINANCE ACT 2018

Section 16

Section 60 of the principal Act is amended —

(a)

in subsection (2) —

(i)

by substituting for paragraph (b) the following paragraph:

“(b) where an insurer carries on re-insurance business, the re-insurance business and the general business (excluding the re-insurance business) shall be treated as separate general businesses;”; and

(ii)

in paragraph (c), by substituting for the proviso the following proviso:

“Provided that where the insurer also carries on life re-insurance business, the life re-insurance business shall be a separate source from life business and shall be treated as a general business;”;

(b)

in subsection (5A), by deleting the word “inward” wherever appearing;

Finance 19

(c)

by deleting subsection (5B);

(d)

in subsection (6A), by deleting the word “inward” wherever appearing;

(e)

by deleting subsection (6B);

(f)

in subsection (7), by substituting for the words “, (6A) or

(6B)

” the words “or (6A)”; and

(g)

in subsection (11)—

(i)

by substituting for the words “, sections 60A and 60B”

the words “and section 60A”; and

(ii)

by deleting the definitions of “inward re-insurance”,

“inward re-insurance contract”, “offshore insurance”

and “offshore insurance policies”.

Amendment of section 60A