Zambia Act or statute

Zambia legislation

Mines and Minerals (Amendment) Act, 1998

This amendment changes the tax rate in section 66(1) from 3% to 2%, and adds a proviso limiting a related tax reduction to 20% with an exception for a former Zambia Consolidated Copper Mining Company.

corporate tax ratetax deduction limit

Jurisdiction: Zambia
Structure: 1 provisions
Citation: Act 8 of 1998
Dates: Legal dates not recorded

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“This amendment changes the tax rate in section 66(1) from 3% to 2%, and adds a proviso limiting a related tax reduction to 20% with an exception for a former Zambia Consolidated Copper Mining Company.”

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§ documentDocument textShort title

Mines and Minerals (Amendment) [No. 8 of 1998 45 GOVERNMENT OF ZAMBIA ACT No. 8 of1998 Date of Assent: 21st April, 1998 An Act to amend the Mines and Minerals Act [24th April, 1998 ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Mines and Minerals (Amend ment) Act, 1998, and shall be read as one with the Mines and Minerals Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on the 1st April, 1998. 2. Section sixty-six of the principal Act is amended in subsec tion (1) by the deletion of the words" at the rate of three per centum " and the substitvtion therefor of " at the rate of two per centum 11• Enactment Short title and commence ment Cap. 213 Amendment of section 66 3. The Third Schedule to the principal Act is amended in paragraph 5 by the deletion of the proviso to sub-paragraph (I) and the substitution therefor of the following: Amendment of Third Schedule Provided that- ,J.,.,,..)..· (i) the amount of tax which would otherwise be payable by such person in that charge year is not reduced by more than twenty per centum as a result of this deduction; (ii) item (i) of this proviso shall not apply to any former Zambia Consolidated Copper Mining Company; and (iii) in this proviso " former Zambia Consolidated Copper Mining Company " means any part or division of the Zambia Consolidated Copper Mining Cap. 386 Company sold under the Privitization Act. Single copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka. Price K500.00 each. 46

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