Malaysia legislation
Section 2
Section 2
In this Act, unless the context otherwise requires—
“annual income” means in relation to the net estate of a deceased person, the income that the net estate might be expected at the date of the order, when realised, to yield in a year;
“court” means the High Court;
“death duties” means estate duty and every other duty leviable or payable on death;
“Minister” means the Minister charged with responsibility for the administration of estates;