Mines and Minerals (Amendment) Act, 1999 (No. 5 of 1999)
颁布于 1999-03-29 · 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。
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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, 1999, and shall be read as one with the Mines and Minerals Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on the 1st April 1999.
2. The deletion of subsection (I) and (2) and the substitution therefor of the following subsections amend section sixty-six of the principal Act: (1) The holder of a large-scale mining licence shall in accordance with the licence, this Act and the terms of any relevant development agreement, pay to the Republic, a royalty on the gross value of minerals produced under the licence at the rate of two per Centrum. (2) In this section- “ gross value " means the realised price for a sale free- on-board, at the point of export from Zambia or point of de.1ivery within Zambia. Provided that if the Minister considers that the realised price does not correspond to the price that would have been paid for the minerals if they had been sold on similar terms in a transaction, at arms length, between a willing seller and a willing buyer, a notice may be given to that effect to the Licensee; and the amount of the market value shall be determined in accordance with mechanism contained in sections ninety-seven A to ninety-seven D of the Income Tax Act.
3. The principal Act is amended by the repeal of the Third Schedule.