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Section 55

Section 10 of the principal Act is amended—

of Finance Act 2021

ActIn forceProvision 57 of 71
Section 55

(a)

in the shoulder note, by inserting after the words “Statutory declaration” the words “and return of profits”; and

(b)

by inserting after the words “a statutory declaration”

the words “and a return of profits of the Labuan entity”.

Amendment of section 11