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Section 56

Section 156 of the principal Act is amended—

of Finance Act 2017

ActIn forceProvision 57 of 65
Section 56

(a)

in paragraph (a)—

(i)

by substituting for the word “supplied” the word

“removed”;

52

Act 785

(ii)

by inserting after the words “designated area”

the words “to another designated area through

Malaysia or from a designated area”; and

(iii)

by substituting for the word “supply” the word

“removal”; and

(b)

by inserting after paragraph (a) the following paragraph:

“(aa) the payment of tax under paragraph (a) shall be suspended on any goods removed from a designated area through Malaysia to another designated area, to a free zone or to a warehouse under section 70, unless the Minister otherwise directs in an order under section 160.”.