Zambia Act or statute

Zambia legislation

Income Tax (Amendment) (No. 2) Act, 2009

amendmentcharging schedulemining licensingtax administrationtax rate amendment

Jurisdiction: Zambia
Structure: 4 provisions
Citation: Act 27 of 2009
Dates: Legal dates not recorded

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Dates: Legal dates not recorded

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Purpose and legislative effect

“The provision replaces the definition of “mining licence” with a definition covering small or large scale gemstone licences and small or large scale mining licences.”

The provision replaces the definition of “mining licence” with a definition covering small or large scale gemstone licences and small or large scale mining licences. This section changes the principal Act by replacing references to “charities,” “charitable institution,” and “charitable institutions” with “public benefit organisation.” The First Schedule is amended by replacing the words “eighty two” with “one hundred and twenty two” in paragraph 9. This section amends the Charging Schedule by replacing certain kwacha amounts and setting a 15% tax rate for income received by qualifying public benefit organisations.

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Section eighty-one B of the principal Act is amended in

The provision replaces the definition of “mining licence” with a definition covering small or large scale gemstone licences and small or large scale mining licences.

Section 2

The principal Act is amended by the deletion of the words General

This section changes the principal Act by replacing references to “charities,” “charitable institution,” and “charitable institutions” with “public benefit organisation.”

Section 3

The First Schedule to the principal Act is amended in

The First Schedule is amended by replacing the words “eighty two” with “one hundred and twenty two” in paragraph 9.

Section 4

The Charging Schedule to the principal Act is amended

This section amends the Charging Schedule by replacing certain kwacha amounts and setting a 15% tax rate for income received by qualifying public benefit organisations.

Section 5

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Source record from zambialii.org · Legal dates not recorded

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Showing 4 of 4 provisions

Substitution 4

§ 2Section eighty-one B of the principal Act is amended inSubstitution

The provision replaces the definition of “mining licence” with a definition covering small or large scale gemstone licences and small or large scale mining licences.

2. Section eighty-one B of the principal Act is amended in subsection (7) by the deletion of the definition of"mining licence" and the substitution therefor of the following new definition: Amendment of section ·sm " mining licence" means a small scale or large scale gemstone licence, or a small scale or large scale mining licence.

Section 2Verify source

§ 3The principal Act is amended by the deletion of the words GeneralSubstitution

This section changes the principal Act by replacing references to “charities,” “charitable institution,” and “charitable institutions” with “public benefit organisation.”

3. The principal Act is amended by the deletion of the words General "charities," "charitable institution" and "charitable institutions" wherever they appear, and the substitution therefor of the words "public benefit organisation". amendment

Section 3Verify source

§ 4The First Schedule to the principal Act is amended inSubstitution

The First Schedule is amended by replacing the words “eighty two” with “one hundred and twenty two” in paragraph 9.

4. The First Schedule to the principal Act is amended in paragraph 9 by the deletion of the words " eighty two " and the substitution therefor of the words " one hundred and twenty two Amendment of First Schedule Copies of this Act can be obtainedfrom the Government Printer, P.O. Box 30/36. JOJO/ Lusaka. Price KZ,000 each. 400 No. 27 of 2009] The Income Tax (Amendment No. 2) Amendment of Charging Schedule

Section 4Verify source

Part

Schedule

§ 5The Charging Schedule to the principal Act is amendedSubstitution

This section amends the Charging Schedule by replacing certain kwacha amounts and setting a 15% tax rate for income received by qualifying public benefit organisations.

5. The Charging Schedule to the principal Act is amended (a) in clause (b) of subparagraph (1) of paragraph 1, by the deletion of the words "nine hundred thousand kwacha" and the substitution therefor of the words "one million nine hundred and twenty thousand kwacha"; (b) in clause (c) of subparagraph (]) of paragraph 2, by the deletion of the words "eight million, four hundred thousand kwacha" and the substitution therefor of the words "nine million, six hundred thousand kwacha"; (c) in clause (d) of subparagraph (1) paragraph 2, by the deletion of the words "eight million, four hundred· thousand kwacha" and the sustitution therefor of the words "nine million, six hundred thousand kwacha"; and (d) in paragraph 3, by the deletion of clause (j) and the substitution therefor of the following new clause: (t)the rate of tax for income received by any public benefit organisation referred to in paragraph 6 of the Second Schedule shall be fifteen per centum.

Section 5Verify source

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First Schedule Copies of this Act
Section 4

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