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Estate Duty [Chapter23:03].

Pays/Territoire
Zimbabwe
Type du document
Législation
Date
1968 (2001)
Source
FAO, FAOLEX
Titre complet
An Act to impose an estate duty upon the estates of deceased persons; and to provide for matters incidental thereto
Sujet
Terre et sols
Mot clé
Régime foncier Héritage Taxe/impôt
Aire géographique
Afrique, Afrique Orientale, Nations en développement sans littoral
Résumé

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.

Texte intégral
Anglais
Site web
www.parlzim.gov.zw