Zambia Statutory instrument

Zambia legislation

Income Tax (Foreign Organisations) (Exemption Approval) (No. 9) Order, 1985

This Order may be cited by its stated name, and it is deemed to have come into operation on 21 July 1983. Landell Mills Associates Limited is approved for exemption from tax for the agreement described in the Schedule.…

employee tax exemptionexemptionincome tax exemptionTax lawtax exemption

Publicly available, excluded from search-engine indexing

This page remains available for direct research for the following reasons:

  • The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
  • The record does not meet this release's canonical indexing criteria. (emergency-noindex)

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

01

Purpose and legislative effect

“This Order may be cited by its stated name, and it is deemed to have come into operation on 21 July 1983.”

This Order may be cited by its stated name, and it is deemed to have come into operation on 21 July 1983. Landell Mills Associates Limited is approved for exemption from tax for the agreement described in the Schedule. Certain income of an approved foreign organisation, and qualifying employee emoluments, are exempt from tax.

02

How the instrument operates

  1. 01

    Start with the recorded version

    Source version 12 Apr 1985. The date shown identifies this source expression and should not be treated as proof that no later change exists.

  2. 02

    Locate the controlling provision

    Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.

  3. 03

    Read conditions and exceptions together

    Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.

  4. 04

    Verify currency and official wording

    Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

03

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

04

Source and current-law status

Source record view

Source record from zambialii.org · Source version 12 Apr 1985

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Showing 3 of 3 provisions

Provision 2Commencement
§ 1(I) This Order may be cited as the Income Tax (ForeignCommencement

This Order may be cited by its stated name, and it is deemed to have come into operation on 21 July 1983.

1. (I) This Order may be cited as the Income Tax (Foreign Organisations) (Exemption Approval) (No. 9) Order, 1985. Title snd commauoo­ moot (2) This Order shall be deemed to have come into operation on tho 21st July, 1083.
§ 2With respect to tho Agreement described in the ScheduleProvision

Landell Mills Associates Limited is approved for exemption from tax for the agreement described in the Schedule.

2. With respect to tho Agreement described in the Schedule hereto, Landell Mills Associates Limited is hereby approved for the purpose of cxem ption from tax . Approval of foreign organisation
§ 3The income of the foreign organisation approved inProvision

Certain income of an approved foreign organisation, and qualifying employee emoluments, are exempt from tax.

3. The income of the foreign organisation approved in paragraph 2 of this Order accruing by way of management fees or interest under the Agreement described in the Schedule hereto shall be exempt from tax pursuant to sub-paragraph (c) of paragraph 4 of the Second Schedule to the Act, and the emolliments of any of its employees who qualifies shall be exempt from tax pursuant to sub-paragraph (d) of paragraph 3 of the suid Second Schedule. Exemption from tox LUSA.KA 3rd April, 1985 [rim/LAND 1/rnv.060/060] L. J. MwANANSillKU, Minister of Finance SCHEDULE (Paragraph 2) AOREEbnJ:NT The Agrooment betwoon tho Ropublio of Zambia, Jl[pongwo Development Company Limited ond Landel1 Mills Associates Limited, dated the 21st July, 1983, relating to tho Mpongwo Davalopmont Project . Copies of thill Slatutory I nstrumcnt can be obtainecl from the Government Pri,1ter, P.O. Boz 30130, L111,aka. Prue 20n wch. 132 Statutory Instruments 12th April, 1985 • • •

Legislative relationships

1 referenced instrument

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

N–S

1 instrument

  • Second Schedule to the Act

    Section 3

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint
  • 12 Apr 1985 · currentEnglish

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

About this LexChat collection

Statute information is organised from identified legislative sources for professional research. Corrections can be reported to hello@esheria.ai.