Finance (Estate Duty) Act 1971 s 3
This legislation has been repealed. Do not cite it as law in force.
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 3
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 dec¢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.
Malay text (authoritative)
(1) Jika sa-kira-nya sa-saorang matı pada atau sa-lepas IShb Januari, 1970, maka banyak-nya duti harta pesaka atas harta yang terletak dalam Malaysia dan yang si-mati layak melepaskan pada masa kematian-nya dan—
(a) yang turun menurut kuatkuasa undang? kapada isteri, anak atau chuchu chichit-nya; atau
(b) yang di-wasiatkan oleh si-mati supaya di-pindahkan kapada isteri, anak atau chuchu chichit-nya. ia-itu sa-takat mana harta itu berpindah kapada pemunyaan yang berfaedah bagi isteri, anak atau chuchu chichit itu, ia-lah lima puloh peratus daripada jumlah duti harta pesaka yang kena dı-bayar, jıka sa-kıra-nya sekshen ını tıdak dijadıkan undang', bagi harta itu mengikut kadar bersenggat barkaitanyatakän dalam undang? duti harta pesaka yans
(2) Berkenaan dengan harta sa-saorang Islam yang mati meninggalkan isteri, anak atau chuchu chichit pada masa kematian-nya, sekshen-kechil (1) hendak-lah juga di-pakai bagi apaz harta yang turun menurut hukum Shara' kapada waris peringkat atas-nya atau waris peringkat sama-nya.
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Find Act 38 on lom.agc.gov.my ↗
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).
