Seksyen 13
Seksyen 13
Akta ibu adalah dipinda dengan menggantikan Penggantian seksyen 12a dengan seksyen yang: berikut:
“assess) | 12A, Where an instrument is chargeable with ment of — duty under Item 32(a) of the First Schedule, the the value of property date for determining the market value. of any under transfer or PrOperty being transferred, settled or gifted settlement. shall’ be—.
(a)
(b)
:
-a.sale under.a duly stamped agreement
(c)
(d)
(e)
of: the: instrument. of : transfer.”’.
in, the.case of a settlement or gift, the date. of execution of the instrument of
.trust.or settlement or gift; or in\ the. case of a transfer implementing of ssale and purchase, the date of-execution.of that agreement; or in the-case of.a transfer of any property-granted by .asstatutory body, a local authority :or:any co-operative society registered: under:any laws relating to co-operative - societies, ‘the. date when the final: terms: of:transfer. had been communicated to: the transferee, and in the case: of.subsequent:resale of that
‘property, the ‘date: of:consent “by the statutory body:or localiauthority. or the board of: the co-operative ‘society for that resale; or in the.case: ofa transfer: under a duly-stamped -sale:.and: purchase ‘agreement where financial ‘arrangements | have been made in .accordance ‘with the
Syariah, the date ofsexecution of' that agreement; or in any other case,’ the date ofexecution seksyen 12a.
ld Undang-undang Malaysia AKTA 497