Section 14
Exemption from estate duty
of Universities and University Colleges Act 1971
ActIn forceProvision 19 of 81
Section 14
No estate duty shall be payable in respect of the amount of any bequest to a University, and the value of the property passing on the death of a deceased shall be deemed not to include the amount of such bequest for the purpose of fixing the rate of estate duty.
18 Laws of Malaysia ACT 30