Zambia Act or statute

Zambia legislation

Mines and Minerals (Amendment) Act, 1997

appealsenvironmental fund governanceregulatory making powerroyaltiestax collection

Jurisdiction: Zambia
Structure: 5 provisions
Citation: Act 8 of 1997
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“The Zambia Revenue Authority is responsible for carrying out sections 66 to 69 of the Act.”

The Zambia Revenue Authority is responsible for carrying out sections 66 to 69 of the Act. Income Tax Act sections are applied, with necessary modifications, to royalty collection, assessment, penalties, enforcement, and appeals under section 66. This section replaces references to “Minister” with “Commissioner-General” in sections 68 and 69, and defines “Commissioner-General” for sections 66A to 69. Section 82 is amended to provide for an Environmental Protection Fund, which the Minister may prescribe how to manage by statutory instrument. The Minister responsible for finance may make regulations, by statutory instrument, after consulting the Minister, to help carry sections 66 to 69 into effect.

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The principal Act is amended by the insertion immediately

The Zambia Revenue Authority is responsible for carrying out sections 66 to 69 of the Act.

Section 2

Section 66B

Income Tax Act sections are applied, with necessary modifications, to royalty collection, assessment, penalties, enforcement, and appeals under section 66.

Section 66B

Section sixty-eight of the principal Act is amended in sub

This section replaces references to “Minister” with “Commissioner-General” in sections 68 and 69, and defines “Commissioner-General” for sections 66A to 69.

Section 4

Section eighty-two of the principal Act is amended by the

Section 82 is amended to provide for an Environmental Protection Fund, which the Minister may prescribe how to manage by statutory instrument.

Section 6

The principal Act is amended in section one hundred and

The Minister responsible for finance may make regulations, by statutory instrument, after consulting the Minister, to help carry sections 66 to 69 into effect.

Section 7

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Showing 5 of 5 provisions

Substitution 4Amendment

§ 2The principal Act is amended by the insertion immediatelyAmendment

The Zambia Revenue Authority is responsible for carrying out sections 66 to 69 of the Act.

2. The principal Act is amended by the insertion immediately after section sixty-six of the following new sections: Amendment or section 66 . 66A The Zambia Revenue Authority established under Commissioner- General to be the Zambia Revenue Authority Act, shall be responsible for rcsporysiblc for alues Cap. carryingawlllii provisions of sectionssixty-sixto sixty-nine of Jli this Act. /

Section 2Verify source

§ 66BSection 66BSubstitution

Income Tax Act sections are applied, with necessary modifications, to royalty collection, assessment, penalties, enforcement, and appeals under section 66.

66B. -Sectionsforty-five.forty-seven to forty-nine,fifty to fifty-eight, sixty-three to seventy, seventy-eight, five seventy-nine, eighty-seven, ninety-one, ninety-five and'ninety eight to one hundred and fifteen of the Income Tax Act shall, with the necessary modification, apply to the collection, assessment, penalisation, enforcement of, and right of appeal with respect to any royalty imposed under section sixty-six of this Act. Returns and assessments Cap. 323 Single copies ofthl, Act tnlJY be obtained from the Govemmenl Prinler, P.O. Box 30136, /0/00Lusaka. Price KS00.00 each. 26 No. 8 of 1997] Mines and Minerals (Amendment) Amendment of section 67 J. Section sixty-seven of the principal Act is amended- ( a) in subsection (I), by the deletion of the words " The Minister may,• after consultation with the Minister responsible for finance", and the substitution therefor of "The Minister responsible for finance may, after consul tation with the Minister": and (b) in subsection (3) by the deletion of " Minister " and the substitution therefor of" Commissioner-General ". " prescribed interest rate " means the rate that ex ceeds, by two per centum per annum, the pre vailing official discount rate, as published by the Bank of Zambia, that is in force on the twenty-second day of each month: Amendment of section 68 Amendment of section 69

Section 66BVerify source

§ 4Section sixty-eight of the principal Act is amended in subSubstitution

This section replaces references to “Minister” with “Commissioner-General” in sections 68 and 69, and defines “Commissioner-General” for sections 66A to 69.

4. Section sixty-eight of the principal Act is amended in sub section (I) by the deletion of " Minister " and the substitution therefor of" Commissioner-General ". S. (I) Section sixty-nine of the principal Act is amended in subsection(l) bythedeletionof" Minister" wherevcr itappears and the substitution therefor of " Commissioner-General ". (2) For the purposes of sections sixty-six A to sixty-nine of this Act the " Commissioner-General " means the Commissioner General of the Zambia Revenue Authority.

Section 4Verify source

§ 6Section eighty-two of the principal Act is amended by theSubstitution

Section 82 is amended to provide for an Environmental Protection Fund, which the Minister may prescribe how to manage by statutory instrument.

6. Section eighty-two of the principal Act is amended by the Amendment of section 82 deletion of subsection (I) and the substitution therefor .or-uie following: (I) There shall be an Environmental Protection Fund which shall be managed in such manner as the Minister may, by statutory instrument, prescribe. Amendment of se.ction 108

Section 6Verify source

§ 7The principal Act is amended in section one hundred andSubstitution

The Minister responsible for finance may make regulations, by statutory instrument, after consulting the Minister, to help carry sections 66 to 69 into effect.

7. The principal Act is amended in section one hundred and eight by the deletion of subsection (3) and the substitution therefor of the following: (3) The Minister responsible for finance may, after consul tation with the Minister, by statutory instrument, make regulations for the bcller carrying into effect of sections sixty six to sixty:nine of this Act.

Section 7Verify source

Legislative relationships

2 referenced instruments

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A–F

1 instrument

Act. 2. The principal Act
Section 2

G–M

1 instrument

Income Tax Act
Section 66B

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