Seksyen 21
Seksyen 77a Akta ibu dipinda—
ActIn forceProvision 21 of 53
Seksyen 21
(a)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) For the purposes of this section, a company shall furnish to the Director General a return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.”; dan
(b)
dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:
“(4) The return furnished by a company under this section shall be based on accounts audited by a professional accountant, together with a report made by that accountant which shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2) of the Companies Act 1965.”.