Seksyen 1
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000.
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PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 5) 2000 is Malaysia P.U. (A), cited as P.U. (A) 426 2000, currently marked in force and first recorded in 2000.
Opening note
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000.
Tafsiran
Dalam Perintah ini, "institusi bank" ertinya bank, syarikat kewangan atau bank saudagar yang dilesenkan di bawah Akta Bank dan Institusi-Institusi Kewangan 1989 [Akta 372].
Pengecualian
Penyempurnaan skim percantuman adalah pada tarikh Bank Negara Malaysia menerima perjanjian jual beli atau perjanjian jual beli bersyarat yang telah ditandatangani oleh institusi bank yang relevan bagi tujuan percantuman.
Pembatalan
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No.4) 1999 [P.U. (A)117/1999] yang disiarkan dalam Warta pada 1 April 1999 dibatalkan.
Dibuat 22 November 2000. [Perb. CR(8.09)248/39/7-95; LHDN. 01/35(S)/42/51/231/7; PN(PU $ ^{2} $ )325/II]
Bagi pihak dan atas nama Menteri Kewangan,
CHAN KONG CHOY
Timbalan Menteri Kewangan
REAL PROPERTY GAINS TAX ACT 1976
REAL PROPERTY GAINS TAX (EXEMPTION) (No.5) ORDER 2000
Opening note
This order may be cited as the Real Property Gains Tax (Exemption) (No. 5) Order 2000.
Interpretation
In this Order, "banking institution" means a bank, a finance company or a merchant bank licensed under the Banking and Financial Institutions Act 1989 [Act 372].
Exemption
The completion of the merger scheme is on the date that Bank Negara Malaysia receives the sale and purchase agreement or the conditional sale and purchase agreement signed by the relevant banking institutions for the purpose of the merger.
Revocation
The Real Property Gains Tax (Exemption) (No. 4) Order 1999 [P.U. (A) 117/1999] published in the Gazette on 1 April 1999 is revoked.
Made 22 November 2000.
[Perb. CR(8.09)248/39/7-95; LHDN. 01/35(S)/42/51/231/7; PN(PU $ ^{2} $ )325/II]
On behalf and in the name of the Minister of Finance,
CHAN KONG CHOY Deputy Minister of Finance
[To be laid before the Dewan Rakyat persuant to subsection 9(4) of the Real Property Gains Tax Act 1976]
Hakcipta Pencetak H