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Finance Act 2007 · s 4

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s 4Amendment of section 3b

The Income Tax Act 1967, which is referred to as the “principal

Act” in this Chapter, is amended in section 3b by inserting after the words “offshore company” the words “, other than an offshore company (in this Act referred to as “chargeable offshore company”), which has made an election under section 3a of the

Labuan Offshore Business Activity Tax Act 1990”.

Finance 9