Zambia LII Resources

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Legislation
December 2015
Zambia
Afghanistan
Armenia
Azerbaijan
Burundi
Burkina Faso
Bolivia
Bhutan
Botswana
Central African Republic
Ethiopia
Kazakhstan
Kyrgyzstan
Laos
Lesotho
Moldova
Macedonia
Mali
Mongolia
Malawi
Niger
Nepal
Paraguay
Rwanda
South Sudan
Swaziland
Chad
Tajikistan
Turkmenistan
Uganda
Uzbekistan
Zimbabwe
Africa
Eastern Africa

This Act amends the Property Transfer Tax Act in section 3, 4 and 6. In section 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. Section 6 is amended in provisions concerning exemption from the provisions of this Act of any public benefit organisation or trust listed as such under the Income Tax Act.

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

Legislation
March 2009
Zambia
Afghanistan
Armenia
Azerbaijan
Burundi
Burkina Faso
Bolivia
Bhutan
Botswana
Central African Republic
Ethiopia
Kazakhstan
Kyrgyzstan
Laos
Lesotho
Moldova
Macedonia
Mali
Mongolia
Malawi
Niger
Nepal
Paraguay
Rwanda
South Sudan
Swaziland
Chad
Tajikistan
Turkmenistan
Uganda
Uzbekistan
Zimbabwe
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. Section 5 concerns the assessment of the value of property.

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

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