Section 11. Chargeable person to be assessed on chargeable gains. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART III - ASSESSMENT AND COLLECTION

Section 11. Chargeable person to be assessed on chargeable gains.

A chargeable person shall be assessed for any year of assessment in respect of the total amount of his chargeable gains as ascertained under section 3 (2) in that year.