Section 13

seksyen yang berikut:

“Acts of nominee 76a.  (1)  In relation to a capital asset held by a person as nominee for a company, limited liability partnership, trust body or co-operative society, this Act shall apply as if the capital asset is vested in the company, limited liability partnership, trust body or co-operative society and any act of the nominee is the act of the company, limited liability partnership, trust body or co-operative society.

Undang-Undang Malaysia 14

Akta 874