Finance Act 1997 s 46

s 46 New section 2 B

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].”.

Read this section in the full act → · Open Chapter VII →

Find Act 557 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

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).

What to look at next

Finance Act 1997, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Chapter VII — Amendment to the sales tax act 1972 — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections