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Section 15

Subsection 21(1) of the principal Act is amended—

of Labuan Business Activity Tax (Amendment) (No. 2) Act 2024

Amendment ActIn forceProvision 15 of 29
Section 15

(a)

in paragraph (b), by substituting for the full stop at the end of the paragraph a semi colon; and

(b)

by inserting after paragraph (b) the following paragraphs:

“(c) providing for the scope and procedure applied in relation to any ruling made under section 17b; and

(d)

prescribing fees charged in relation to any ruling made under section 17b.”.

Labuan Business Activity Tax (Amendment) (No. 2)

11

Amendment of section 21b