Malaysia legislation
Section 20
Section 20
Section 128 of the principal Act is amended by substituting for subsection (2) the following subsection:
“(2) Where subsection 45(2) applies for the relevant year with respect to an individual being the husband or the wife
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Finance (No. 2)
in whose name the assessment was made, then, for the purposes of this section—
(a)
that husband or that wife shall be deemed to be the owner of any residence of which the wife who elects or the husband who elects, as the case may be, is the owner; and
(b)
any occupation in the relevant period by the wife who elects or the husband who elects, of any residence of which the husband or the wife, as the case may be, is the owner or is deemed to be the owner under paragraph
(a)
shall be deemed to be occupation by the husband or the wife in whose name the assessment was made.”.
New section 129A