Malaysia legislation
Section 5
of INCOME TAX (TIN BUFFER STOCK CONTRIBUTIONS AND REPAYMENTS) ACT 1974
Section 5
Where a contributor has not made an election under section 3
relating to contributions paid by him in respect of tin concentrates sold by him in the course of the carrying on of a business of his which includes the working of a mine, any repayment made in respect of those contributions shall be exempt from income tax.