Section 72
Amendment of section 2
ActIn forceProvision 77 of 108
Section 72
The Labuan Business Activity Tax Act 1990, which is referred to as the “principal Act” in this Chapter, is amended in subsection 2(1)—
(a)
by substituting for the definition of “Labuan business activity” the following definition:
‘ “Labuan business activity” means a Labuan trading or a Labuan non-trading activity carried on in, from or through Labuan, excluding any activity which is an offence under any written law;’; and
(b)
by deleting the definition of “Labuan entity”.