Zambia
Income Tax (Amendment) Act,
Act 6 of 1999
47 provisions
This section changes several definitions and sets rules for converting certain foreign-currency payments into kwacha.
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Zambia
Act 6 of 1999
47 provisions
This section changes several definitions and sets rules for converting certain foreign-currency payments into kwacha.
Zambia
Act 9 of 1998
25 provisions
This provision changes the rules for tax credits and when an individual may use them.
Zambia
Act 1 of 2001
16 provisions
The Act may be cited by its short title and starts operating on 1 April 2001.
Zambia
Act 3 of 2002
24 provisions
This section gives the Act’s short title, says it is read together with the principal Income Tax Act, and states when it starts to operate.
Zambia
Act 3 of 2003
13 provisions
This section gives the Act’s short title, says it is to be read with the Income Tax Act, and states when it starts and when it applies.
Zambia
Act 1 of 2004
9 provisions
This section amends section twelve of the principal Act by adding “electronically” alongside “personally” in two places.
Zambia
Act 1 of 2005
8 provisions
This section gives the Act’s short title, says it must be read with the principal Income Tax Act, and states when it starts to operate.
Zambia
Act 7 of 2006
12 provisions
This section gives the Act’s short title, states that it must be read with the Income Tax Act, and says when it starts to operate.
Zambia
Act 4 of 2007
13 provisions
This section gives the Act’s short title, says it must be read together with the Income Tax Act, and states it starts on 1 April 2007.
Zambia
Act 1 of 2008
27 provisions
Section 30 is amended so hedging losses can only be deducted from hedging income, and mining losses cannot be carried forward for more than ten subsequent charge years.
Zambia
Act 1 of 2009
38 provisions
This provision amends the principal Act by repealing section 37 and replacing it with a new section.
Zambia
Act 27 of 2011
14 provisions
This section changes the definitions of “business” and “charge year” in the principal Act.
Zambia
Act 10 of 2012
12 provisions
This section changes a reference amount by replacing "one million, eighthundred and sixty thousand Kwacha" with "three million and sixty thousand K wacha" wherever it appears.
Zambia
Act 18 of 2013
15 provisions
This amendment adds definitions for several tax-related terms, including branch profits, industrial park, multi-facility economic zone, property loan stock company, and property linked unit.
Zambia
Act 7 of 2014
12 provisions
This section gives the Act’s short title and says it starts on 1 January 2015.
Zambia
Act 6 of 2015
6 provisions
Section 2 replaces two definitions in subsection (1): “mining operations” and “mineral processing.”
Zambia
Act 11 of 2016
3 provisions
This section amends the Ninth Schedule by deleting Part I and replacing it with a new Part in the Appendix.
Zambia
Act 45 of 2016
14 provisions
This provision changes Section 46(3)(a) by replacing the date “30th June” with “21st June”.
Zambia
Act 16 of 2017
19 provisions
This provision amends Section 4(3) of the principal Act by deleting paragraph (b) and replacing it with new wording about where the place of effective management is located for that year.
Zambia
Act 17 of 2018
17 provisions
This provision amends section 30A and replaces the rule for calculating indexed losses and the exchange rate used for that calculation.