s 5 Situation of interests, options, etc.
(1) The situation of interests, options and other rights in or over land is that of the land. (2) The term “rights in or over” includes rights to purchase.
Real Property Gains Tax Act 1976 s 5
Real Property Gains Tax Act 1976 s 5
Malay text (authoritative)
Tempat letaknya kepentingan, opsyen, dsb.
(1) Tempat letaknya kepentingan, opsyen dan hak lain mengenai atau ke atas tanah ialah tempat letaknya tanah itu. (2) Istilah “hak mengenai atau ke atas” itu termasuklah hak untuk membeli.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
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).
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