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← Universities and University Colleges Act 1971

Universities and University Colleges Act 1971 s 14

Universities and University Colleges Act 1971 s 14

Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.

s 14 Exemption from estate duty

No estate duty shall be payable in respect of the amount of any bequest to a University, and the value of the property passing on the death of a deceased shall be deemed not to include the amount of such bequest for the purpose of fixing the rate of estate duty.

Malay text (authoritative)

Tiada apa2 duti harta pesaka kena di-bayar bagi apa? Pengejumlah pemberian-wasiat kapada sa-suatu Universiti, dan chualian dari duti nilai harta yang berpindah apabila mati sa-saorang hendakharta pesaka. lah di-sifatkan sa-bagai tidak termasok jumiah pemberıanwasiat itu bagi maksud menetapkan kadar duti harta pesaka.

Read this section in the full act → · Open Part III →

Find Act 30 on lom.agc.gov.my ↗

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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