INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX
Section 3B. Non-chargeability to tax in respect of offshore business activity.
Notwithstanding section 3, tax shall not be charged under this Act on income in respect of an offshore business activity carried on by an offshore company.
[Ins. Act A774:s.3]
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