REVENUE APPEALS TRIBUNAL ACT

Arrangement of Sections

   Section

PART I
PRELIMINARY

   1.   Short title

   2.   Interpretation

PART II
THE PUBLIC SERVICE

   3.   Establishment of Tribunal

   4.   Members of Tribunal

   5.   Registrar of Tribunal

   6.   Appeal to High Court

   7.   Transitional provisions

   8.   Repeal and savings

AN ACT

to establish the Revenue Appeals Tribunal to hear appeals under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act; to repeal the provisions relating to appeals under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act; and to provide for matters connected with or incidental to the foregoing.

[24th April, 1998.]

Act 11 of 1998.

1.   Short title

This Act may be cited as the Revenue Appeals Tribunal Act.

2.   Interpretation

In this Act, unless the context otherwise requires—

“Commissioner-General” means the person appointed Commissioner-General under the Zambia Revenue Authority Act;

“Chairperson” means the person appointed Chairperson of the Tribunal under section 4,

“former tribunals” means the Tariff Appeals Court, the Tax Appeal Court and the Value Added Tax Appeals Tribunal established under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act, respectively;

“member” means a member of the Tribunal;

“Registrar” means the person appointed Registrar of the Tribunal under section 5;

“Tribunal” means the Revenue Appeals Tribunal established under section 3;

“Vice-Chairperson” means the person appointed Vice-Chairperson under section 4.

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