Zambia Statutory instrument

Zambia legislation

Income Tax (Foreign Organisations) (Exemption Approval) Order, 1986

This section gives the short title of the Order. Foreign organisations named in the Schedule are approved for exemption from tax. Foreign organisations approved under paragraph 2 are exempt from t…

citationforeign organisationsincome tax exemptiontax exemption

Jurisdiction: Zambia
Structure: 5 provisions
Citation: SI 4 of 1986
Dates: Source version 17 Jan 1986

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Dates: Source version 17 Jan 1986

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“This section gives the short title of the Order.”

This section gives the short title of the Order. Foreign organisations named in the Schedule are approved for exemption from tax. Foreign organisations approved under paragraph 2 are exempt from tax on income and emoluments earned under the agreements listed in the Schedule. This section identifies an agreement between INDECO and Japan Consulting Institute for consultant and engineering management services for the Nitrogen Chemicals of Zambia Fertiliser Plant Project. This section identifies an agreement between INDECO and Kobe Steel Limited to construct the Nitrogen Chemicals of Zambia Fertiliser Plant Project.

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Source version 17 Jan 1986. The date shown identifies this source expression and should not be treated as proof that no later change exists.
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This Order may be cited as the Income Tax (Foreign

This section gives the short title of the Order.

Section 1

With respect to the .Agreements described in the Schedule

Foreign organisations named in the Schedule are approved for exemption from tax.

Section 2

The income and emolwnentt:J of the foreign organisations

Foreign organisations approved under paragraph 2 are exempt from tax on income and emoluments earned under the agreements listed in the Schedule.

Section 3

Agreement betweon the Industrial Development Corporation of Zambia

This section identifies an agreement between INDECO and Japan Consulting Institute for consultant and engineering management services for the Nitrogen Chemicals of Zambia Fertiliser Plant Project.

Section 2

Agreement between the Industrial Development Corporation of Zambia

This section identifies an agreement between INDECO and Kobe Steel Limited to construct the Nitrogen Chemicals of Zambia Fertiliser Plant Project.

Section 3

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Source record from zambialii.org · Source version 17 Jan 1986

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Showing 5 of 5 provisions

Provision 4Short title

§ 1This Order may be cited as the Income Tax (ForeignShort title

This section gives the short title of the Order.

1. This Order may be cited as the Income Tax (Foreign Organisations) (Exemption Approval) Order, 1gso. Title

Section 1Verify source

§ 2With respect to the .Agreements described in the ScheduleProvision

Foreign organisations named in the Schedule are approved for exemption from tax.

2. With respect to the .Agreements described in the Schedule hereto, the undermentioned foreign organisations are hereby approved for the purpose of exemption from tax: Approval of foreign orgaw.sat;ions (a) The Overseas Economic Co-operation Fund of Japan; (h) Japan Consulting Tnstitute; (r) Kobe , tee! Ltd.

Section 2Verify source

§ 3The income and emolwnentt:J of the foreign organisationsProvision

Foreign organisations approved under paragraph 2 are exempt from tax on income and emoluments earned under the agreements listed in the Schedule.

3. The income and emolwnentt:J of the foreign organisations approved in paragraph 2 of this Order accruing under the .Agreements described in the Schedule hereto shall be exempt from tax pursuant to sub-paragraph (c) of paragraph (4-) in Part 1l of the Second Schedule to the Act . Exemption from tax • LUSAKA 10th January, 198G [MV/L A'<'D 1/�.462.VOL.CT) L .. J. M,vANANSlimu, Jlinister of Finnnce Coptett of lhu Statutory lmtrumenJ can be obl<iined from the Oovemment Primer, P.O. Box 30136, Lwmka. PMce :!On eaclt. 8 8tat""""11 Instrument& 17th January, 1986 SCHEDULE (Parograplaa 2 and 3) Ao11,1tBMlllNTS I. Loan Agreement between the Government of the Republic of Zambia. (ea Borrower) and the Ovel'98M Economic Co-operation Fund of Japan (as Lender) for Nitrogen Ohemicl\la of Zambia Fertiliser Plant Project dated 12th June, 1984, providing for a loan of Yen 6,342,000,000 whloh is about K45,662,400.

Section 3Verify source

Part

SCHEDULE

§ 2Agreement betweon the Industrial Development Corporation of ZambiaProvision

This section identifies an agreement between INDECO and Japan Consulting Institute for consultant and engineering management services for the Nitrogen Chemicals of Zambia Fertiliser Plant Project.

2. Agreement betweon the Industrial Development Corporation of Zambia (INDECO) and Japan Consulting Institute dated 30th April, 1984, to provide consultant and engineering management services for the Nitrogen Chemicals of Zambia Fertiliser Plant Project.

Section 2Verify source

§ 3Agreement between the Industrial Development Corporation of ZambiaProvision

This section identifies an agreement between INDECO and Kobe Steel Limited to construct the Nitrogen Chemicals of Zambia Fertiliser Plant Project.

3. Agreement between the Industrial Development Corporation of Zambia (INDECO) and Kobe Steel Limited dated 29th Ma.rob, 1984, to conlltruct the Nitrogen Chemicals of Zambia Fertiliser Plant Projoot. •

Section 3Verify source

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1 instrument

Second Schedule to the Act
Section 3

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17 Jan 1986 · currentEnglish

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