ɪnðə kˈeɪs ðæt mˈoːɹ ðɐn fˈɪftiːn pɚ sˈɛnt ʌvðə tˈoʊɾəl nˈʌmbɚɹ ʌv wˈækf pɹˈɑːpɚɾi ɪz ʃˈiə wˈækf, ɔːɹ ðɪ ˈɪŋkʌm ðɛɹˈɑːv ɪz mˈoːɹ ðɐn fˈɪftiːn pɚ sˈɛnt, ðɪ ˈækt ɛnvˈɪzɪdʒᵻz ɐ sˈɛpɹət ʃˈiə wˈækf bˈoːɹd.
In the case that more than fifteen per cent of the total number of waqf property is Shia waqf, or the income thereof is more than fifteen per cent, the Act envisages a separate Shia Waqf Board.