Value Added Tax (Rate of Tax) Order, 1997

31st January, 1997 SraJUIOry IIIStrll/flelrlS 37 GOVERNMENT OF ZAMBIA STA11l1URY INSTllllMlll\T No. 11 OF 1997 The Value Added Tllll Ad (Laws, Volume 19, Cap. 331) The Value Added Tllll (llale of T1111) Order, 1997 IN EXF.IICISE oflhc powers contained in section ni11e of the Value Added Ta11 Act, the following Onlcr is hereby made: I. (I) ThisOnlcrmaybccitedastheValucAddcdTalli(Rateof Titleand Ta11) Onler, 1997. commcncc- mcnt (2) This Onlershall come i nto fon:c on ISi July, 1997. 2. Section niM of the Act is amended in subsccton (3) by lhc deletion of "twenty per ccntwn " and the substitution therefor of " seventeen and a half per ccntum ". Amendment or section 9 LUSAKA 31 Sl January, 1997 [MFR.103/12/12) R. D. S. l'llNZA, Minister of Finance and Economic Development Copie.• of 1hi, Slaluto,y l,;s,,_,., ,..,. be oblautMfrom lhe GtwerMielll Prilller, P.O. llox30l36. 10100 L&<ak,a. Price IGOO each.