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Property Transfer Tax (Amendment) Act, 2009 (No. 4 of 2009).

Country/Territory
Zambia
Document type
Legislation
Date
2009
Source
FAO, FAOLEX
Long title
An Act to amend the Property Transfer Tax Act.
Subject
Land & soil
Keyword
Land valuation Tax/levy
Geographical area
Africa, Eastern Africa, Landlocked Developing Nations, Least Developed Countries
Abstract

This Act amends the Property Transfer Tax Act in subsection (2) of section 5 by the insertion of a new provision which allows the Commissioner General, in determining the realised value for shares, to make adjustments in accordance with the provisions of sections 97A, 97AA, 97C and paragraph 22A of the Fifth Schedule to the Income Tax Act. Section 5 concerns the assessment of the value of property.

Full text
English
Website
www.zambialii.org

References - Legislation

Amends

Property Transfer Tax Act (Cap. 340).

Legislation | Zambia | 1984 (2005)

Keyword: Transfer, Tax/levy

Source: FAO, FAOLEX