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Estate Duty [Chapter23:03].

País/Territorio
Zimbabwe
Tipo de documento
Legislación
Fecha
1968 (2001)
Fuente
FAO, FAOLEX
Título completo
An Act to impose an estate duty upon the estates of deceased persons; and to provide for matters incidental thereto
Materia
Tierra y suelos
Palabra clave
Tenencia de tierras Sucesión Tasa/impuesto
Área geográphica
Africa, Africa Oriental, Naciones en desarrollo sin litoral
Resumen

This Act imposes an estate duty upon the estates of deceased persons. For the purposes of this Act, the estate of any person shall consist of: (a) all property of that person as at the date of his or her death and which was acquired by that person on or after a specified date; (b) all property which, according to provisions of this Act, is deemed to be property of that person at the date of his or her death; and (c) all property of that person as at the date of his or her death which is and which was acquired by that person before a specified date.

Texto completo
Inglés
Página web
www.parlzim.gov.zw