Malaysia legislation

Section 56

of FINANCE ACT 2013

Section 56

the Real Property gains tax Act 1976, which is referred to as the “principal Act” in this chapter, is amended in subsection 2(1)—

(a)

in the definition of “person”, by inserting after the words “body of persons” the words “, limited liability partnership”; and

(b)

by inserting after the definition of “land” the following definition:

‘ “limited liability partnership” means a limited liability partnership registered under the Limited Liability

Partnerships Act 2012 [Act 743];’.

amendment of section 13