Malaysia legislation
Section 68
Seksyen 68
Pindaan Jadual Pertama
(a)
dalam subperenggan 27(a)(ii), dalam ruang “Proper Stamp
Duty” dengan memotong perkataan “but the total duty payable shall not exceed RM2,000”; dan
Kewangan (No. 2)
(b)
dalam Butiran 32—
(i)
dengan memasukkan selepas perenggan (a)
dan butir-butir yang berhubungan dengannya perenggan dan butir-butir yang berikut:
“(aa)
On sale of any property
(except stock, shares, marketable securities and accounts receivables or book debts of the k i n d m e n t i o n e d i n paragraph (c)) to a foreign company or a person who is not a citizen and not a permanent resident
RM4.00 for every RM100
or fractional part of RM100
of the amount of the money value of the consideration or the market value of the property, whichever is the greater.
(ii)
dengan menggantikan perenggan (h) dan butir-butir yang berhubungan dengannya dengan perenggan dan butir-butir yang berikut:
“(h)
Of any property—
(i)
by way of gift (whether by way of voluntary d i s p o s i t i o n o r otherwise)
(ii)
by way of release or renunciation by a beneficiary of a deceased estate to another beneficiary entitled under the same estate
See Gift and subsection 16(1)
RM10.00
”.
Pemotongan Jadual Kedua