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Legislation
December 2017
Zambia

This Act amends the Property Transfer Tax Act in section 2, 4, 5 and 11. In section a definition of "intellectual property is inserted. Other amendments concern valuation of property, also of mining rights. A new section (12B) concerning disclosure of information on relationship between companies.

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

Legislation
Zambia
Africa
Eastern Africa

This Act amends the Property Transfer Tax Act in section 3, 4 and 6. In section 3 a minor amendment is made concerning delegation of functions and powers of Commissioner. The amendment of section 4 concerns the rate of tax in respect of a mining right or an interest in the mining right in and respect of land.

Legislation
Zambia
Africa
Eastern Africa

This Act amends the Property Transfer Tax Act in subsection (2) of section 5 by the insertion of a new provision which allows the Commissioner General, in determining the realised value for shares, to make adjustments in accordance with the provisions of sections 97A, 97AA, 97C and paragraph 22A of the Fifth Schedule to the Income Tax Act.

Legislation
Zambia
Africa
Eastern Africa

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)

Regulations
Zambia
Africa
Eastern Africa

This Notice amends the Non-Cadastral in the Schedule. The Schedule sets out fees and charges for consultation of data on, of among other things, National Parks and Game Management Areas, fisheries, livestock and cattle diseases.

Amends: Non-Cadastral Survey and Mapping Fees and Charges Notice (SI No. 65 of 1996). (1996)

Regulations
Zambia
Africa
Eastern Africa

These Regulations amend the Land Survey Regulations in the Third Schedule in paragraph 4. Paragraph 4 concerns cadastral drawing charges.

Amends: Land Survey Regulations. (2006)

Regulations
Zambia
Africa
Eastern Africa

These Regulations amend the Lands and Deeds Registry Regulations in the First Schedule with respect to fees for categories of deeds such as assignments, transfers or similar documents, and mortgages, debentures, (agricultural or further) charges, guarantees, covenants, floating charges and similar documents.

Amends: Lands and Deeds Registry Regulations. (2006)

Regulations
Zambia
Africa
Eastern Africa

These Regulations prescribe fees for purposes of the Lands Tribunal Act. The fees are charged in respect of proceedings and services of the Tribunal.

Implements: Lands Tribunal Act, 2010 (No. 39 of 2010). (2010-11-14)

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