Service Tax (Amendment) Act 2019 · s 18

Suggest a correction

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

The text as we hold it

Section 23 of the principal Act is amended—

(a)

by renumbering the existing provision as subsection (1);

and

(b)

by inserting after subsection (1) as renumbered the following subsection:

“(2) This section shall not apply to a foreign registered person.”.