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


Section 21A. Certificate of clearance.


The Director General shall send to both the disposer and the acquirer a certificate of clearance in the prescribed form-


    (a) on payment being made in accordance with section 21; or

    (b) where he is satisfied that no chargeable gain has arisen, on being so satisfied.
[Ins. Act 323:s:35]
Copyright © 2001 PNMB-LawNet. All rights reserved.