Malaysia legislation
Section 48
Seksyen 48
Perenggan 115(1)(b) Akta ibu adalah dipinda dengan menggantikan subperenggan (i) dengan subperenggan yang berikut:
" (i) for property other than dutiable or uncustomed goods, its open market value, and for dutiable or uncustomed goods, their value, on the date on which the property or goods are so returned;".