offshore financial services "offshore financial services" means any service provided by- (a) an offshore company or foreign company incorporated or registered under the Offshore Companies Act 1990 [Act 441] ; [Am. Act A1337] s. 2 (b) any company registered under the Labuan Trust Companies Act 1990 [Act 442] ; [Am. Act A1337] s. 2 (c) any person licensed or registered, as the case may be, under the Offshore Banking Act 1990 [Act 443], the Offshore Insurance Act 1990 [Act 444], or any other law relating to offshore financial services ; (d) an offshore limited partnership established under the Labuan Offshore Limited Partnerships Act 1997[Act 565 ]; [Ins. Act A1036] (e) a fund established or a fund manager licensed or a fund administrator registered under the Labuan Offshore Securities Industry Act 1998[Act 579 ]; [Ins. Act A1036] (ea) an exchange established under the Labuan Offshore Securities Industry Act 1998 [Act 579]; [Ins. Act A1337] s. 2 (f) any person under any law as may be prescribed by the Minister in the Gazette, on the recommendation of the Authority. [Ins. Act A1036] ACT 545 - LABUAN FINANCIAL SERVICES AUTHORITY ACT 1996 2. Interpretation.