Malaysia legislation
Section 20
Seksyen 20
Pindaan seksyen 140A
(a)
dalam perenggan (5)(c), dengan memasukkan selepas perkataan “person” perkataan “(in this section referred to as
“third person”)”; dan
(b)
dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:
“(5A) Without prejudice to the generality of section 139, for the purpose of subsection (5), “control” refers to persons one of whom owns shares of the other person, or a third person who owns shares of both persons, where the percentage of the share capital held in either situation is twenty per cent or more and—
(a)
the business operations of that person depends on the proprietary rights, such as patents, non-patented technological know-how, trademarks, or copyrights, provided by the other person or a third person;
(b)
the business activities, such as purchases, sales, receipt of services, provision of services, of that person are specified by the other person, and the prices and other conditions relating to the supply are influenced by such other person or a third
Kewangan 25
person; or
(c)
where one or more of the directors or members of the board of directors of a person are appointed by the other person or a third person.”.
Seksyen baharu 140C