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Section 2

Amendment of section 2

of Service Tax (Amendment) Act 2024

Amendment ActIn forceProvision 2 of 2
Section 2

The Service Tax Act 2018 [Act 807] is amended in subsection 2(1)—

(a)

in the definition of “designated areas”, by substituting for the words “and Pangkor” the words “, Pangkor and

Pulau 1”; and

(b)

by inserting after the definition of “business” the following definition:

‘ “Pulau 1” has the meaning assigned to it under subsection 2(1) of the Customs Act 1967;’.