s 142 No estate duty payable for bequest to the Bar
(1) No estate duty shall be payable in respect of any amount of any bequest to the Malaysian Bar, and the value of the property passing on the death of a deceased donor shall not be deemed to include the amount of the bequest for the purpose of assessing the rate of estate duty. (2) The Board and the Malaysian Bar shall each be deemed to be— (a) an institution specified in the First Schedule to, and under paragraph 13(1)(e) of the Income Tax 1967; and (b) an institution of a public character approved by the Minister for the purposes of paragraph 37(2)(c) of the Income Tax Act 1967.