Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter III · Amendments to the Real Property Gains Tax Act 1976
36. Amendment of section 2
Feedback & supportThe Real Property Gains Tax Act 1976, which is referred to as the “principal Act” in this Chapter, is amended in subsection 2(1)—
(a)
by inserting after the definition of “business” the following definition:
‘ “business trust” has the meaning assigned to it in the Capital Markets and Services Act 2007
[Act 671];’; and
(b)
in the definition of “company”, by inserting after the word “Malaysia” the words “and a business trust”.