CHAPTER 340 - PROPERTY TRANSFER TAX ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Property Transfer Tax (Exemption) Order, 1997

Property Transfer Tax (Exemption) Order, 1998

Property Transfer Tax (Exemption) Order, 2004.

Property Transfer Tax (Exemption)Order, 2009

Property Transfer Tax (Exemption) (No. 2) Order, 2009

Property Transfer Tax (Exemption) Order, 2011

Property Transfer Tax (Exemption) Order, 2012

Property Transfer Tax (Exemption) Order, 2012

Property Transfer Tax (Exemption) Order, 2015

Property Transfer Tax (Approval and Exemption) Order, 2015

Property Transfer Tax (Exemption) (No. 2) Order, 2015

PROPERTY TRANSFER TAX (EXEMPTION) ORDER, 1997

[Sections 6 and 13]

Arrangement of Paragraphs

   Paragraph

   1. Title

   2. Exemption from payment of property transfer tax

SI 50 of 1997.

1. Title

This Order may be cited as the Property Transfer Tax (Exemption) Order, 1997.

2. Exemption from payment of property transfer tax

The Zambia Venture Capital Fund Limited shall be exempt from paying any tax under the Act for any of shares by Zambia Venture Capital Fund Limited.

PROPERTY TRANSFER TAX (EXEMPTION) ORDER, 1998

[Section 6]

Arrangements of Paragraphs

   Paragraph

   1. Title

   2. Interpretation

   3. Exemption from Tax

SI 128 of 1998.

1. Title

This order may be cited as the Property Transfer Tax (Exemption) Order, 1998.

2. Interpretation

In this Order “former Zambia Consolidated Copper Mines Company” means any part or division of the Zambia Consolidated Copper Mines Company Limited sold under the Privatisation Act.

3. Exemption from Tax

There shall be exempt from tax under the Act any instrument entered into, granted or issued in connection with–

   (a)   the transfer or sale of share to any former Zambia Consolidated Copper Mines Company Limited; and

   (b)   the transfer or sale of property to any Zambia Consolidated Copper Mines Company Limited;

Provided that the exemption granted under this paragraph applies when the sale or transfer is conducted by Zambia Consolidated Copper Mines Company Limited.