he Guidance on Substantial Activity Requirements is prepared in accordance with the Section 98A (3) of the International Business Companies (Amendment) Act, Section 205A (3) of the Companies (Amendment) Act, Section 81A (3) of the Limited Liability Company (Amendment) Act and Section 24A (3) of the Limited Partnership (Amendment) Act. All Substantial Activities Requirement legislation and relevant resources are available at the Commercial Registry’s website and/or the website of the Competent Authority for tax purposes.