Real Property Gains Tax Act 1976 (Act 169)
PART II - IMPOSITION OF THE TAX
Section 8. Private residence.
Subject to Schedule 3, a gain shall be exempt from the tax if it accrues to an individual who is a citizen or an individual who is not a citizen but is a permanent resident in respect of the disposal by him of his private residence.
[Am. Act 241:s:23]
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