Commencement of amendment to the Labuan Offshore Business Activity Tax Act 1990
s 39
This Chapter shall have effect for the year of assessment 1997 and subsequent years of assessment.
Finance Act 1997 Chapter V — Amendment to the labuan offshore business activity tax act 1990
Amendment of section 2
s 40
The Labuan Offshore Business Activity Tax Act 1990 [Act 445] is amended in subsection 2(1) by substituting for the definition of “offshore trust” the following definition: ‘ “offshore trust” has the meaning assigned thereto by the Labuan Offshore Trusts Act 1996 [Act 554];’.
Back to Finance Act 1997 — full text
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Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
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