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Universiti Teknologi Brunei Act (Formerly Known as Institut Teknologi Brunei Act) · s 26

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s 26Exemption from estate duty

No estate duty shall be payable in respect of the amount of any bequest to the Universiti, and the value of the property passing on the death of a deceased is deemed not to include the amount of such bequest for the purpose of fixing the rate of estate duty.

Universiti Teknologi Brunei

Gifts to Universiti exempt from income tax [S 6/2017]