Zambia Statutory instrument

Zambia legislation

Income Tax (Foreign Organisations) (Exemption Approval) Order, 1987

This provision says the Order may be cited by a specific title. NEC Corporation of Japan is approved in relation to the agreement in the Schedule for tax exemption purposes. The approved foreign o…

approvalforeign organisation exemptionincome taxincome tax exemptiontax exemption

Jurisdiction: Zambia
Structure: 5 provisions
Citation: SI 9 of 1987
Dates: As at 9 Jan 1987

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Dates: As at 9 Jan 1987

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“This provision says the Order may be cited by a specific title.”

This provision says the Order may be cited by a specific title. NEC Corporation of Japan is approved in relation to the agreement in the Schedule for tax exemption purposes. The approved foreign organisation’s income and emoluments under the listed Agreement are exempt from tax. NEC Corporation of Japan is approved for the purpose of exemption from tax for the Agreement described in the Schedule. The approved foreign organisation’s income and emoluments under the listed agreement are exempt from tax.

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This Order may be cited as the Income Ta.x (Foreign

This provision says the Order may be cited by a specific title.

Section 1

With respect to the Agreement described in the Schedule

NEC Corporation of Japan is approved in relation to the agreement in the Schedule for tax exemption purposes.

Section 2

The income and emolwnents of the foreign organisation

The approved foreign organisation’s income and emoluments under the listed Agreement are exempt from tax.

Section 3

With respect to the Agreement described in the Schedule

NEC Corporation of Japan is approved for the purpose of exemption from tax for the Agreement described in the Schedule.

Section 2

The income and emoluments of the foreign organisation

The approved foreign organisation’s income and emoluments under the listed agreement are exempt from tax.

Section 3

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Source record from zambialii.org · As at 9 Jan 1987

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Showing 5 of 5 provisions

Provision 5

§ 1This Order may be cited as the Income Ta.x (ForeignProvision

This provision says the Order may be cited by a specific title.

1. This Order may be cited as the Income Ta.x (Foreign Organisations) (Exemption Approval) Order, 1987. Title-

Section 1Verify source

§ 2With respect to the Agreement described in the ScheduleProvision

NEC Corporation of Japan is approved in relation to the agreement in the Schedule for tax exemption purposes.

2. With respect to the Agreement described in the Schedule hereto, NEC Corporation of Japan is hereby approvedJor the purpose of exemption from tax. Approval or forotgn orgaulsatfon

Section 2Verify source

§ 3The income and emolwnents of the foreign organisationProvision

The approved foreign organisation’s income and emoluments under the listed Agreement are exempt from tax.

3. The income and emolwnents of the foreign organisation approved in paragraph 2 of this Order accruing under the Agreement described in the Schedule hereto shall be exempt from tax pursuant to sub-pargagraph (c) of paragraph 4 of Part II of the Second Schedule to the Act. Examp�lon from tax B. R. KAliWE, .Minister of Finance LUSAKA. 6th January, 1987 [MF.72/7/24] SCHEDULE (ParO{}raph 2) .AGRE}:MEN'l' 'l'ho Lolln Agroomont botwoon tho Govornmont of tho Ropubllc of Zu.mblo, and tho Overseas Economlo Co-oporo.tlon Fund of Jo.pan (o.s Lonc.lor) rolatlng to a mod.tum torm loan fo.oility for tho lmplomontation of the Mlorowavo Radio Relay Project of sovon bilUon forty-nlno million Japanese Yon, signed on 8th Decombor, HJ83. Copies of this Statutory Instrument can bo obtained from 111.6 Governmen� Prinlsr ' P.O. Box 30136, Lu.eaka. Price 20n cacli. Statutory lnstrurnenta 0th January, ,1987 9t4 January, 1987 ........:===::!C.!-=::..:.....--==::..'!...=::.:..::==--------- St,atutory Ins!ruments l'1 GOVERNMENT OF ZAMJ3IA STATUTORY !NSTRUJ\IENT No. 0 OF 1987 The Income Tax Act (Laws, Volume XIII, Cap. 668) The Income Tax (Foreign Organisations) (Exemption Approval) Order, 1987 IN EXEROISE of the powers contained in section fifteen of tho Income Tax Act, the following Order is hereby made: I. This Order may be cited as the Income Ta.x (Foreign Organisations) (Exemption Approval) Order, 1987. Tltlo

Section 3Verify source

Part

SCHEDULE

§ 2With respect to the Agreement described in the ScheduleProvision

NEC Corporation of Japan is approved for the purpose of exemption from tax for the Agreement described in the Schedule.

2. With respect to the Agreement described in the Schedule hereto, NEC Corporation of Japan is hereby approved for the purpose of exemption from tax. • Approval of foreign organisation

Section 2Verify source

§ 3The income and emoluments of the foreign organisationProvision

The approved foreign organisation’s income and emoluments under the listed agreement are exempt from tax.

3. The income and emoluments of the foreign organisation approved in paragraph 2 of this Order accruing under the Agreement described in the Schedule hereto shall be exempt from tax pursuant to sub-pargagraph (e) of paragraph 4 of Part II of the Second Schedule to the Act. Exomp�Ion from ta.,: B. R. KABwE, .Minister of Fina nee LUSAKA 6th January, 1987 [MF. 72/7 /24] SOHEDULE (Paragrapl& 2) AGREEMENT 'l'lio Loan Agroomont botwoon tho Govornmont of tho Ropubllo of Zllmblu. and tho Ovoraoaa Eoonomlo Co-operation Fund of Japan (118 Landor) rolatlng to a modlum torm loan fa,cfllty for tho implomontatlon of tho Mlorowavo Radio Rolay Projoot of aovon billion forty-ntno million Japanoso Yon, stgnod on 8th Docombor, 1983. Copies of tM,s Stal'lUOMJ lnstromcnt can ba obtained from lh.o Gov6rnment Prlnkr, P.O. Box 30130, Lusaka, Price 20n' each. .1:s Statutory Instruments 9th January, ,1987

Section 3Verify source

Legislative relationships

1 referenced instrument

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N–S

1 instrument

Part II of the Second Schedule to the Act
Section 3

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9 Jan 1987 · currentEnglish

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