Malaysia legislation
Section 141
Section 141
(2)
Notwithstanding subsection (1), a bank at which an advocate and solicitor keeps an account of his clients moneys shall not, in respect of any liability of the advocate and solicitor to the bank, not being a liability in connection with that account, have or obtain any recourse or right, whether by way of set-off, counterclaim, charge or otherwise, against money standing to the credit of that account.
No estate duty payable for bequest to the Bar