Property Transfer Tax (Amendment) Act, 2009

The Property Trans.fer Tax [No. 4 of 2009 33 GOVERNMENT OF ZAMBIA ACT No. 4 of 2009 Date of Assent: 3 I March, 2009 An Act to amend the Property Transfer Tax Act. [ 3rd April, 2009 ENACTED by the Parliament of Zambia. I. ( 1) This Act may be cited as the Property Transfer Tax (Amendment) Act, 2009, and shall be read as one with the Property Transfer Tax Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on I st April, 2009. 2. Sectionf,ve of the principal Act is amended in subsection (2) by- (a) the deletion of the full stop at the end of that subsection and the substitution therefor of a colon; and (b) the insertion of the following new proviso: Provided that the Commissioner General, in determining the realised value for shares, may make adjustments in accordance with the provisions of sections ninety-sevenA, ninety-sevenAA, ninety-sevenC and paragraph 22A of the Fifth Schedule to the Income Tax Act. EnaGtmt:nt Short title and comrrenanx:nt Cap. 340 Amendment or section 5 Cap. 323 Copies of this Act can be obtained from the Government Printer, P.O. Box 30136, 10/01 Lusaka. Price K /000 each. .:••"·•-·•,..;.':"',.:;:.�-r.� •••� ,, ;••',_ • • _ "•••-<; • •�•-;..,�';.;"\,,;,Ct:; •ui•.•,\ ,;•,, �-.--..c•-e_•,;"�-•�• OL ... -