Zambia Statutory instrument

Zambia legislation

Income Tax (Foreign Organisations) (Approval and Exemption) Order, 1993

approvalincome exemptionincome taxtax exemption

Jurisdiction: Zambia
Structure: 3 provisions
Citation: SI 2 of 1993
Dates: As at 15 Jan 1993

More statute details

Dates: As at 15 Jan 1993

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)

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“This section says the Order may be cited as the Income Tax (Foreign Ti1le Organisations) (Approval and Exemption) Order, 1993.”

This section says the Order may be cited as the Income Tax (Foreign Ti1le Organisations) (Approval and Exemption) Order, 1993. Mitsui and Company UK PLC is approved for the purpose of exemption from tax, with respect to the Agreement in the Schedule. The approved foreign organisation’s income and emoluments under the listed agreement are exempt from tax.

How the instrument operates

01
Start with the recorded version

As at 15 Jan 1993. The date shown identifies this source expression and should not be treated as proof that no later change exists.
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.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

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

Research entry points

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

This Order may be cited as the Income Tax (Foreign

This section says the Order may be cited as the Income Tax (Foreign Ti1le Organisations) (Approval and Exemption) Order, 1993.

Section 1

With respect to the Agreement described in the Schedule to

Mitsui and Company UK PLC is approved for the purpose of exemption from tax, with respect to the Agreement 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

Source and current-law status

Source record view

Source record from zambialii.org · As at 15 Jan 1993

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.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

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.

Search within this statute

Search all stored provisions in this version.

Showing 3 of 3 provisions

Provision 3

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

This section says the Order may be cited as the Income Tax (Foreign Ti1le Organisations) (Approval and Exemption) Order, 1993.

1. This Order may be cited as the Income Tax (Foreign Ti1le Organisations) (Approval and Exemption) Order, 1993.

Section 1Verify source

§ 2With respect to the Agreement described in the Schedule toProvision

Mitsui and Company UK PLC is approved for the purpose of exemption from tax, with respect to the Agreement in the Schedule.

2. With respect to the Agreement described in the Schedule to this Order, Mitsui and Company UK PLC 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 Agree ment described in the Schedule to this Order shall be exempt from tax under sub-paragraph (c) of paragraph 4 in Part II of the Second Schedule to the Act. Ell emption from taJt SCHEDULE (Paragraph 2 and 3) AGREr,MENT 1992 Equipment Sales Basic Agreement between Z:i.mbia Consolidated Copp,!r Mines Limited (as Borrower) and Mitsui and Company UK PLC (as Lender) providing a loan of Yen \/1, 150,000,000. LUSAKA 6th January, 1993 [Mf'B. 103/12/4] E.G. KASONDE, Minister of Finance Copies of this Statutory lnstrumen1 can be obtained from the Governmel'll Primer, P 0. Box 30/3(). /0/00, Lu,<'ku. Pm·,, K'.15.()() each. 4 Statutory Instruments 15th January, 1993

Section 3Verify source

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

15 Jan 1993 · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

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.