Malaysia legislation
Section 65
Section 65
(2)
If, in any case mentioned in subsection (1), estate duty is leviable in Malaysia on any such solidarity money, the operator may notwithstanding—
(a)
section 50. (ii) of the
(a)
section 50 (ii) of the Estate Duty Enactment 1941 of the Federated Malay States; or (b) subsection (1) of section 25
(b)
subsection (1) of section 35 of the Estate Duty Ordinance of Sabah, pay to a proper claimant such sum as may be prescribed to be paid under subsection (1) without the solidarity moneys being included in the schedule or certificate mentioned in the sections referred to in paragraphs (a) and (b):
Provided that before making any payment under this subsection the operator shall give not less than fourteen days' written notice by registered post to the Collector of Estate Duty with such particulars as he may require.
(3)
Where a sum is paid under subsection (2) on account of any solidarity moneys and the solidarity moneys are not within twelve months after the payment is made included in the schedule or certificate referred to in subsection (2), the operator shall deposit the balance with the Treasury; but before refunding such balance to the operator on his application to pay to the person entitled to the balance, the Treasury may apply the whole or part of the sum deposited in paying any unpaid estate duty leviable on the death.
(4)
In this section, "proper claimant" means a person who claims to be entitled to the sum in question as executor of the deceased, or who claims to be entitled to that sum under the relevant law.
(2)
Any statement made or any act done by any such person in his representative capacity shall be deemed, for the purpose of the formation of the contract, to be a statement made or act done by the operator notwithstanding any contravention of section 28 or any other provision of this Act by such person.