Mines and Minerals (Amendment) Act, 1998 (No. 8 of 1998)
颁布于 1998-04-24 · 文本截至 2026-10-01
以研究形式发布的公开法律与官方指引,不构成法律、税务或金融建议。
研究内容本身以英文撰写。标题和标签已翻译,调查结果和引文未翻译。
关于这部法律
- 语言
- English
- 类型
- 法令
- 组织
- Zambezi Watercourse Commission (ZAMCOM)
- 国家
- 赞比亚
- 主题
- Mineral resources
- 关键词
- mining, contracts, fees/royalties
- 类别
- metals-base, metals-precious, minerals-critical
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文本
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1. (1) This Act may be cited as the Mines and Minerals (Amendment) Act, 1998, and shall be read as one with the Mines and n Minerals Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on the 1st April, 1998.
2. Section sixty-six of the principal Act is amended in subsection (1) by the deletion of the words" at the rate of three per C centum" and the substitution therefore of " at the rate of two per, centum"
3. The Third Schedule to the principal Act is amended in, paragraph 5 by the deletion of the proviso to sub-paragraph (1) and: the substitution therefore of tile following: Provided that- (i) The amount of tax which would otherwise be payable by such person in that charge year is not reduced by more than twenty per centum as a result of this deduction; (ii) Item (i) of this proviso shall not apply to any former Zambia Consolidated Copper Mining Company; and (iii) in this proviso" former Zambia Consolidated Copper Mining Company" means any part or division of the Zambia Consolidated Copper Mining Company sold under the Privatization Act.