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Finance Act 2007 · Updated to 1 Oct 2018 · Chapter V · Amendments to the Labuan Offshore Business Activity Tax Act 1990

71. Amendment of section 2

The Labuan Offshore Business Activity Tax Act 1990, which is referred to as the “principal Act” in this Chapter, is amended in subsection 2(3)—

(a)

by deleting the word “or” at the end of paragraph (a);

(b)

by substituting for the full stop at the end of paragraph (c)

the word “; or”; and

(c)

by inserting after paragraph (c) the following paragraph:

“(d) an offshore business activity carried on by an offshore company which makes an election under section 3a.”.

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