Zambia Act or statute

Zambia legislation

Mines and Minerals (Amendment) Act, 1999

A holder of a large-scale mining licence must pay a 2% royalty to the Republic on the gross value of minerals produced under the licence. This section amends the principal Act by repealing the Third Schedule.

mineral productionroyaltiesstatutory amendment

Jurisdiction: Zambia
Structure: 2 provisions
Citation: Act 5 of 1999
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“A holder of a large-scale mining licence must pay a 2% royalty to the Republic on the gross value of minerals produced under the licence.”

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Section sixry-.,·ix of the principal Act is amended by the

A holder of a large-scale mining licence must pay a 2% royalty to the Republic on the gross value of minerals produced under the licence.

Section 2

The principal Act is amended by the repeal of the Third

This section amends the principal Act by repealing the Third Schedule.

Section 3

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Source record from zambialii.org · Undated source snapshot

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Showing 2 of 2 provisions

SubstitutionRepeal

§ 2Section sixry-.,·ix of the principal Act is amended by theSubstitution

A holder of a large-scale mining licence must pay a 2% royalty to the Republic on the gross value of minerals produced under the licence.

2. Section sixry-.,·ix of the principal Act is amended by the deletion of subsections (I) and (2) and the substitution therefor of the following subsections: ( Ii The holder of a large-scale mining licence shall in accordance with the licence, this Act and the tenns of anv relevant devdopment agreement, pay to the Republic. a royalty on the gross value of minerals produced under the licence at the rate of two per centum. (2) In this section- ·• gro�s value,., means the realised price for a sale free on-board. at the point of export from Zambia or point of delivery within Zambia: Provided that if the Minister considen: that the realised priee does not corr,spond to the price that would have been paid for the minerals if they had been sold on similar terms in a transaction, at arm, length. between a willing seller and a willing buyer. a noti<c may be given to that effect to 1he licensee: and lhe amount of the market value shall be deter min-ed in accordance with mechanism contained in sections ni11ety-se,•e11 A lo ninery-seven D of the Income Tax Act.

Section 2Verify source

§ 3The principal Act is amended by the repeal of the ThirdRepeal

This section amends the principal Act by repealing the Third Schedule.

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Section 3Verify source

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2 referenced instruments

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G–M

1 instrument

Income Tax Act
Section 2

T–Z

1 instrument

Third This section amends the principal Act
Section 3

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