(1) This Act may be cited as the Finance (Estate Duty) short title.
Act, 1971 and shall extend throughout Malaysia.
(2) Subject to section 2, this Act shall be read and Construed as one with the relevant estate duty law.
Act 38
Finance (Estate Duty) Act 1971
Akta kewangan (duti harta pesaka) 1971
This legislation has been repealed. Do not cite it as law in force.
Text recovered by OCR from a scanned copy β section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
An Act to vary the laws in force relating to estate duty.
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(1) In this Act unless the |context otherwise requires Interpre tation. children" includes step-children and children adopted In accordance with any law relating to adoption applicable to the adopter; means the law relating to relevant estate duty law or West Malaysia EState duty in force in Sabah, Sarawak as the case may require, a man whose personal law Spouse" includes all wives| of permits him a plurality of wives. where a word or expression 2Subject to subsection (), assigned to it by any proviused in this Act has a meaning law, then, unless the context of the relevant estate duty On or expression shall have in nerwise requires, that word nis Act the meaning so assigned.
In the case of any person dying on or after the 15th Ratesof estate estate duty on property situate in duty in anuary, 1970, the was at the time of his certain aaysia of which the decΒ’ased caso.
cath competent to dispose andhis spouse by dperation of law on a) which devolved or children or remoter |issue,
S. 3-41
b) which the deceased devised bequeathed by willor
to his spouse children or remoter issue, extent that it passes into the shall, in so far as and to the or remoter beneficial ownership of such spouse children per cent of the issue. be of an amount representing iity section had not been enacterd estate duty which if this would have been payable in respect oI that property at relevant estate duty law. the graduated rates set out in the
(2) In the case of the property of a deceased Muslim who has died leaving a spouse children or remoter issue surviving him, subsection (1) shall also apply to any property which is in accordance with the Muslim law of inheritance devolved on his ascendants or collaterals.
The Emergency (Essential Powers) Ordinance No. 59, Repeal. 1970 is hereby repealed.
KUALA LUMPUR DI-CHE1AK OLEI PENCIIETAK KERAJAAN DAN DI-TERBITKAN DENGAN PERLNTAII 21HB SEPTEMBER, 1971 PAD Harga: 20 sen
Cite this legislation
- Official citation
- Act 38
- Source
- lom.agc.gov.my
- Data synced
- Licence
- Official text, free to reproduce (Copyright Act 1987 [Act 332] s 3) β
Finance (Estate Duty) Act 1971 [Act 38] (Laws of Malaysia, lom.agc.gov.my). Retrieved via LawPlayer, https://lawplayer.com/my/act/act-38
This text is synced from lom.agc.gov.my. In case of any discrepancy, the authoritative text prevails.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).