Commencement of amendment to the Sales Tax Act 1972
s 45
This Chapter shall be deemed to have come into force on 25 October 1996.
Finance Act 1997 Chapter VII — Amendment to the sales tax act 1972
New section 2 B
s 46
The Sales Tax Act 1972 [Act 64] is amended by inserting after section 2A the following section: “Licensed warehouse and licensed manufacturing warehouse deemed outside Malaysia 2 B. For the purpose of this Act, a licensed warehouse and a licensed manufacturing warehouse shall be deemed to be a place outside Malaysia. In this section, the expression “a licensed manufacturing warehouse” means a licensed warehouse in respect of which an additional licence to carry on any manufacturing process has been granted under section 65A of the Customs Act 1967 [Act 235].”.
Back to Finance Act 1997 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗
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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