INCOME TAX ACT 1967 (ACT 53)
PART X - SUPPLEMENTAL
Chapter 3- Miscellaneous
Section 148. Provisions as to approvals and directions given by Minister or Director General.
Where by or under this Act there is conferred on the Minister or the Director General power to give an approval or direction of any kind (not being a power exercisable by statutory order)-
(a) an approval or direction given in the exercise of that power shall not be regarded as subsidiary legislation;
(b) that power shall be deemed to include-
(i) power to give any such approval or direction with retrospective effect;
(ii) power to vary or revoke any such approval or direction retrospectively or otherwise; and
(iii) power to give any such approval or direction subject to such conditions as the Minister or the Director General, as the case may be, may think fit to impose; and
(c) any such approval or direction shall take effect when it is given or, where the Minister or Director General as the case may be specifies a date on which it is to take effect, on that date.
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