s 80 Power to exempt, reduce or remit duties
(1) The Minister of Finance may by order published in the Gazette exempt from duty, which would otherwise be chargeable under this Act, any instrument or class of instrument or any of the instruments belonging to that class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of that class. (2) The Minister of Finance may by order published in the Gazette reduce or remit, in the whole or any part of Malaysia, the duties with which any instrument or any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons, or by or in favour of any members of such class, are chargeable. (3) Any order made under subsection (1) or (2) may be made to operate retrospectively to any date, whether before or after the commencement of this Act, and may relate to duties chargeable under any written law repealed by this Act as well as to duties chargeable under this Act, and, in the case of any such exemption, remission or reduction, any moneys paid in respect thereof shall be refunded.