Zambia Act or statute

Zambia legislation

Calculation of Taxes (Consequential Provisions) Act, 1968

interpretationlegislation commencementTax lawtax calculationtax computationTax law

Jurisdiction: Zambia
Structure: 3 provisions
Citation: Act 18 of 1968
Dates: As at 31 Dec 1996

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Dates: As at 31 Dec 1996

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Purpose and legislative effect

“This section gives the Act its short title and says it is deemed to have come into operation on 16 January 1968.”

This section gives the Act its short title and says it is deemed to have come into operation on 16 January 1968. This section defines “Taxation law” and “tax” for the Act. Tax for the covered years must be calculated and computed in kwacha and ngwee, with a special conversion rule for rates that included pence before 16 January 1968.

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Short title and commencement ................................................................................................................................................................. 1

This section gives the Act its short title and says it is deemed to have come into operation on 16 January 1968.

Section 1

Interpretation .................................................................................................................................................................................................... 1

This section defines “Taxation law” and “tax” for the Act.

Section 2

Calculation and computation of tax ........................................................................................................................................................ 1

Tax for the covered years must be calculated and computed in kwacha and ngwee, with a special conversion rule for rates that included pence before 16 January 1968.

Section 3

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Source record from zambialii.org · As at 31 Dec 1996

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Showing 3 of 3 provisions

Short titleInterpretationProvision

§ 1Short title and commencement ................................................................................................................................................................. 1Short title

This section gives the Act its short title and says it is deemed to have come into operation on 16 January 1968.

1. Short title and commencement This Act may be cited as the Calculation of Taxes (Consequential Provisions) Act, shall be deemed to have come into operation on the 16th January, 1968, and shall be read as one with the Taxation law.

Section 1Verify source

§ 2Interpretation .................................................................................................................................................................................................... 1Interpretation

This section defines “Taxation law” and “tax” for the Act.

2. Interpretation In this Act, unless the context otherwise requires— "Taxation law" means the law of the Republic or the former Protectorate of Northern Rhodesia or the former Federation of Rhodesia and Nyasaland relating to taxation of incomes and proﬁts which is in force or has effect in the Republic in relation to the year of assessment or charge year in respect of which tax is calculated and computed in pursuance of section three; "tax" means any tax as deﬁned in the Taxation law and includes any interest or addition for non-payment of tax payable under the Taxation law in respect of unpaid tax.

Section 2Verify source

§ 3Calculation and computation of tax ........................................................................................................................................................ 1Provision

Tax for the covered years must be calculated and computed in kwacha and ngwee, with a special conversion rule for rates that included pence before 16 January 1968.

3. Calculation and computation of tax Any tax chargeable, leviable or collectable in respect of any year of assessment or charge year prior to and including the charge year ending on the 31st March, 1968, shall be calculated and computed in kwacha and ngwee in pursuance of the Bank of Zambia Act, save that where a rate of tax referred to in the Taxation law relating to the year of assessment or charge year in question includes an amount of money which, prior to the 16th January, 1968, was expressed or determined in pence, the amount of tax shall be calculated and computed on the basis that each penny included in that rate of tax is equal to ﬁve-sixths of an ngwee. [Cap. 360] By Laws.Africa and contributors. Licensed under CC-BY. Share widely and freely. 1

Section 3Verify source

Legislative relationships

2 referenced instruments

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A–F

1 instrument

Bank of Zambia Act
Section 3

T–Z

1 instrument

Taxes (Consequential Provisions) Act
Section 1

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31 Dec 1996 · currentEnglish

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