Section 12
Section 23 of the principal Act is amended—
of Labuan Business Activity Tax (Amendment) Act 2020
Amendment ActIn forceProvision 12 of 15
Section 12
(a)
by deleting the words “without reasonable excuse”;
(b)
by deleting the word “or” at the end of paragraph (a);
(c)
by substituting for the comma at the end of paragraph (b)
the words “; or”; and
(d)
by inserting after paragraph (b) the following paragraph:
“(c) fails to comply with a notice given under sections 22b, 22c or subsection 22d(5),”.
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