Text as at 26 April 2026
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177 Secret gifts to parent, wife, child, partner etc. of agent deemed gifts to agent7

(1)Any valuable consideration given or offered to any parent husband wife or child of any agent or to his partner clerk or employee or at the agent's request to any person by any person having business relations with the principal of such agent shall be deemed to have been given or offered to the agent.
S. 177(1) amended by No. 48/1997 s. 62(3).
(2)Any valuable consideration received or solicited by any parent husband wife or child of any agent or by his partner clerk or employee from any person having business relations with the principal of such agent shall be deemed to have been received or solicited by the agent, unless it is proved that the valuable consideration was so received or solicited without the consent knowledge or privity of the agent.
S. 177(2) amended by No. 74/2000 s. 3(Sch. 1 item 30.2).