Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 still in force?

Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 is currently in force.

When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 take effect?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 was first recorded in 2013.

How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 have?

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 contains 3 sections.

Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013?

The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 is published at lom.agc.gov.my.

/akn/my/act/pua/2013/127

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013

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Type: P.U. (A)
Status: In force
Enacted: 2013
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 is Malaysia P.U. (A), cited as P.U. (A) 127 2013, currently marked in force and first recorded in 2013.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 80(1) Akta Setem 1949 [Akta 378], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Setem (Pengecualian)

(No. 7) 2013.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2013.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“amanah perniagaan” dan “pengurus pemegang amanah” mempunyai erti yang sama yang diberikan kepadanya di bawah Akta Pasaran Modal dan Perkhidmatan 2007

[Akta 671].

Seksyen 3

Pengecualian

(1)

Tertakluk kepada subperenggan (2) dan (3), semua surat cara yang disempurnakan oleh pengurus pemegang amanah bagi pihak suatu amanah perniagaan berhubungan dengan pindah milik mana-mana perniagaan, aset atau harta tanah kepada suatu amanah perniagaan, yang mana duti setem secara kebiasaannya patut dibayar oleh pengurus pemegang amanah bertindak bagi pihak amanah perniagaan itu adalah dikecualikan daripada duti setem yang boleh dikenakan di bawah Akta.

(2)

Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai bagi pengurus pemegang amanah bagi pihak suatu amanah perniagaan yang—

(a)

telah didaftarkan atau diiktiraf oleh Suruhanjaya Sekuriti menurut

Penggal 3B Bahagian VI Akta Pasaran Modal dan Perkhidmatan 2007; dan

P.U. (A) 127 3

(b)

telah diluluskan atau diberi kuasa oleh Suruhanjaya Sekuriti menurut Penggal 1A atau Penggal 3A Bahagian VI Akta Pasaran

Modal dan Perkhidmatan 2007, pada atau selepas 1 Januari 2013 tetapi tidak lewat dari 31 Disember 2017.

(3)

Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai berhubung dengan pindah milik mana-mana perniagaan, aset atau harta tanah kepada suatu amanah perniagaan bagi tujuan penawaran permulaan amanah perniagaan itu.

Dibuat 22 Mac 2013

[Perb. CR(8.20)116/1-138(2013)JLD.2(SK.11); LHDN.01/35/(S)/42/51/Klt. 19;

PN(PU2)159/XXXVI]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 127 4

STAMP ACT 1949

STAMP DUTY (EXEMPTION) (NO. 7) ORDER 2013

Opening note

Preamble

IN exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Stamp Duty (Exemption) (No. 7) Order 2013.

(2)

This Order is deemed to have come into operation on 1 January 2013.

Interpretation 2.

In this Order—

“business trust” and “trustee-manager” have the same meaning assigned to them under the Capital Markets and Services Act 2007 [Act 671].

Exemption 3.

(1)

Subject to subparagraphs (2) and (3), all instruments executed by a trustee-manager on behalf of a business trust in relation to the transfer of any business, asset or real property to a business trust, where the stamp duty would ordinarily be payable by the trustee-manager acting on behalf of that business trust are exempted from stamp duty which would otherwise be chargeable under the Act.

(2)

The exemption referred to in subparagraph (1) shall apply to a trustee-manager acting on behalf of, a business trust which—

(a)

has been registered with or recognized by the Securities

Commission pursuant to Division 3B of Part VI of the Capital

Markets and Services Act 2007; and

P.U. (A) 127 5

(b)

has been approved or authorized by the Securities Commission pursuant to Division 1A or Division 3A of Part VI of the Capital

Markets and Services Act 2007, on or after 1 January 2013 but not later than 31 December 2017.

(3)

The exemption referred to in subparagraph (1) shall apply in relation to the transfer of any business, asset or real property to a business trust for the purpose of initial offering of the business trust.

Made 22 March 2013

[Perb.CR(8.20)116/1-138(2013)JLD.2(SK.11); LHDN.01/35/(S)/42/51/Klt.19;

PN(PU2)159/XXXVI]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

Common questions

What is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 is Malaysia P.U. (A), cited as P.U. (A) 127 2013, currently marked in force and first recorded in 2013.
Is PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 still in force?: Yes — PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 is currently in force.
When did PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 take effect?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 was first recorded in 2013.
How many sections does PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 have?: PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 contains 3 sections.
Where can I read the official version of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013?: The official text of PERINTAH DUTI SETEM (PENGECUALIAN) (NO. 7) 2013 is published at lom.agc.gov.my.