Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation | 1985 RevEd
Interpretation
2. In this Act, unless the context otherwise requires —
“services” includes the letting of any apparatus or appliance;
“tax” means the tax imposed under this Act;
“taxable services” means the services of a statutory board specified to be taxable under section 3.
Informal Consolidation | Amended Act 11 of 2001
Interpretation
2. In this Act, unless the context otherwise requires —
“services” includes the letting of any apparatus or appliance;
“statutory board” includes a public telecommunication licensee referred to in the Telecommunication Act (Cap. 323), a gas licensee under the Gas Act 2001 and a market support services licensee under the Electricity Act 2001;
[11/2001 wef 11/06/2007]
“tax” means the tax imposed under this Act;
“taxable services” means the services of a statutory board specified to be taxable under section 3.