Service Tax (Amendment) Act 2019 · s 42

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

What is wrong?Wrong or mistyped wordsWrong structure or numberingWrong title or detailsText that appears twice

What should change, and whyUp to 2,000 characters.The text as it should read (optional)Edit the text above. Up to 20,000 characters.Where you checked it (optional)A link to the official version, if you have one.

The text as we hold it

Open the official text

s 42Amendment of section 75

Section 75 of the principal Act is amended—

(a)

in the shoulder note, by substituting for the words “taxable person” the words “any person”;

(b)

in subsection (1), by inserting after the words “taxable person,” the words “or any person other than a taxable person who, in carrying on his business, acquires any imported taxable service, or any foreign registered person”; and

(c)

in subsection (2)—

(i)

by substituting for the words “a taxable person” the words “the person referred to in that subsection”;

and

(ii)

in paragraphs (a) and (b), by deleting the word

“taxable” wherever appearing.