Taxation (Provisional Charging) Act, 1965

Jurisdiction
Zambia
Citation
Chapter 364
Date
31 December 1996
Language
English
Type
Legislation
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Zambia

Taxation (Provisional Charging) Act, 1965

Chapter 364

  • Commenced on 4 June 1965
  • [This is the version of this document at 31 December 1996.]
[26 of 1965]An Act to make provision for the provisional imposition or alteration of taxation; and to provide for matters incidential thereto or connected therewith.

1. Short title

This Act may be cited as the Taxation (Provisional Charging) Act.

2. Provisional charging orders

The Minister may be statutory order provide that, on or after the publication in the Gazette of a bill (being a bill approved by the President) that it is proposed to introduce into the National Assembly providing for the imposition or alteration of taxation, such provisions of the bill as may be specified in the order shall, until the bill becomes law and subject to the provisions of this Act, have the force of law.

3. Duration of orders

(1)Any order made under section two shall, unless sooner revoked, cease to have effect—
(a)if the bill to which it relates is not passed through all its stages in the National Assembly within twenty sitting days from the date of its first reading; or
(b)if, after the introduction of the bill to which it relates and before the bill is passed through all its stages in the National Assembly, Parliament is prorogued or dissolved; or
(c)if, after the passage of the bill to which it relates through all its stages in the National Assembly, the President refuses his assent thereto; or
(d)at the expiration of a period of four months from the date it came into operation or such longer period from that date as may be specified in any resolution referred to in subsection (2); or
(e)on the bill (with or without modification) becoming law.
(2)At any time after the introduction of the bill to which an order made under section two relates and before the order has ceased to have effect, the National Assembly may, by resolution, extend the validity of the order until such date as is specified in the resolution.

4. Refunds

(1)When an order made under section two has ceased to have effect, any person who by virtue of the provisions of the order paid more taxation than is then chargeable by law shall be entitled to a refund of the excess payment made by him.
(2)The payment of taxation at the rate provided for in the bill to which an order made under section two relates and before such order ceased to have effect shall be deemed to be a legal payment of the taxation concerned notwithstanding that, when the bill becomes law, its provisions are different to those contained in the bill to which the order related.
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History of this document

31 December 1996 this version
Consolidation
04 June 1965
Commenced

Subsidiary legislation

Title Numbered title
Air Passenger Service Charge (Amendment) Bill (Provisional Charging) Order, 1982 Statutory Instrument 25 of 1982
Betting Control (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 15 of 1984
Casino (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 14 of 1984
Companies (Amendment) Bill (Provisional Charging) Order, 1983 Statutory Instrument 13 of 1983
Control of Goods (Amendment) Bill (Provisional Charging) Order, 1982 Statutory Instrument 26 of 1982
Customs and Excise (Amendment) Bill (Provisional Charging) Order, 1981 Statutory Instrument 11 of 1981
Customs and Excise (Amendment) Bill (Provisional Charging) Order, 1982 Statutory Instrument 12 of 1982
Customs and Excise (Amendment) Bill (Provisional Charging) Order, 1983 Statutory Instrument 11 of 1983
Customs and Excise (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 11 of 1984
Exchange Control (Amendment) Bill (Provisional Charging) Order, 1982 Statutory Instrument 27 of 1982
Gold Trade (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 18 of 1984
Hotels (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 16 of 1984
Liquor Licensing (Amendment) Bill (Provisional Charging) Order, 1983 Statutory Instrument 14 of 1983
Mines and Minerals (Amendment) Bill (Provisional Charging) Order 1984 Statutory Instrument 17 of 1984
Sales Tax (Amendment) Bill (Provisional Charging) Order, 1980 Statutory Instrument 18 of 1980
Sales Tax (Amendment) Bill (Provisional Charging) Order, 1981 Statutory Instrument 12 of 1981
Sales Tax (Amendment) Bill (Provisional Charging) Order, 1982 Statutory Instrument 13 of 1982
Sales Tax (Amendment) Bill (Provisional Charging) Order, 1983 Statutory Instrument 12 of 1983
Sales Tax (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 12 of 1984
Stamp Duty (Amendment) Bill (Provisional Charging) Order, 1984 Statutory Instrument 13 of 1984
Taxation (Provisional Charging) (No. 2) Order, 1992 Statutory Instrument 44 of 1992
Taxation (Provisional Charging) Order, 1985 Statutory Instrument 13 of 1985
Taxation (Provisional Charging) Order, 1986 Statutory Instrument 21 of 1986
Taxation (Provisional Charging) Order, 1987 Statutory Instrument 47 of 1987
Taxation (Provisional Charging) Order, 1988 Statutory Instrument 31 of 1988
Taxation (Provisional Charging) Order, 1992 Statutory Instrument 27 of 1992
Taxation (Provisional Charging) Order, 1994 Statutory Instrument 22 of 1994
Taxation (Provisional Charging) Order, 1995 Statutory Instrument 6 of 1995
Taxation (Provisional Charging) Order, 1996 Statutory Instrument 11 of 1996
Taxation (Provisional Charging) Order, 1997 Statutory Instrument 15 of 1997
Taxation (Provisional Charging) Order, 1998 Statutory Instrument 16 of 1998
Taxation (Provisional Charging) Order, 1999 Statutory Instrument 14 of 1999
Taxation (Provisional Charging) Order, 2000 Statutory Instrument 7 of 2000
Taxation (Provisional Charging) Order, 2001 Statutory Instrument 15 of 2001
Taxation (Provisional Charging) Order, 2002 Statutory Instrument 16 of 2002
Taxation (Provisional Charging) Order, 2003 Statutory Instrument 17 of 2003
Taxation (Provisional Charging) Order, 2004 Statutory Instrument 10 of 2004
Taxation (Provisional Charging) Order, 2005 Statutory Instrument 10 of 2005
Taxation (Provisional Charging) Order, 2006 Statutory Instrument 4 of 2006
Taxation (Provisional Charging) Order, 2007 Statutory Instrument 20 of 2007
Taxation (Provisional Charging) Order, 2008 Statutory Instrument 15 of 2008
Taxation (Provisional Charging) Order, 2009 Statutory Instrument 5 of 2009