Malaysia legislation

Section 29

of LABUAN BUSINESS ACTIVITY TAX (AMENDMENT) (NO. 2) ACT 2024

Section 29

(2)

Nothing in this Act shall affect any person’s liability to be prosecuted or punished for any offence or breach committed under the principal Act or any proceedings brought, sentence imposed or action taken, before the date of the commencement of this Act in respect of such offence or breach.

(3)

Any right, privilege, obligation or liability acquired, accrued or incurred before the date of coming into operation of this Act or any legal proceedings, remedy or investigation in respect of such right, privilege, obligation or liability shall not be affected by this Act and shall continue to remain in force as if this Act had not been enacted.

(4)

Any compounding of offences under the existing section 24

of the principal Act which is pending immediately before the date of coming into operation of this Act shall, on or after the date of coming into operation of this Act, continue to be valid and shall be dealt with under section 24 of the principal Act as if section 24

of the principal Act had not been amended by this Act.

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WJW24/1282 31-12-2024

Section 29 — AKTA CUKAI AKTIVITI PERNIAGAAN LABUAN (PINDAAN) (NO. 2) 2024