Property Transfer Tax (Amendment) Act, 2014 (No. 9 of 2014).

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC140201

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LEX-FAOC140201

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This Act amends the Property Transfer Tax Act in subsection (6) of section 5 on non-existence of the realised value of transfer of property within a group of companies whose holding company is incorporated in Zambia in case such transfer was carried out for the purpose of effecting internal organisation of that group.

Amends: Property Transfer Tax Act (Cap. 340). (2005)

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