INSURANCE PREMIUM LEVY ACT: INDEX TO SUBSIDIARY LEGISLATION

INSURANCE PREMIUM LEVY ACT: INDEX TO SUBSIDIARY LEGISLATION

Insurance Premium Levy (Exemption) Order

INSURANCE PREMIUM LEVY (EXEMPTION) ORDER

[Section 6]

Arrangement of Paragraphs

    Paragraph

    1.    Title and commencement

    2.    Exempt persons

        SCHEDULE

SI 18 of 2016.

1.    Title and commencement

    (1) This Order may be cited as the Insurance Premium Levy (Exemption) Order.

    (2) This Order is deemed to have come into operation on 1st January, 2016.

2.    Exempt persons

The persons specified in the Schedule are exempt from the levy.

SCHEDULE

[Paragraph 2]

1.    A person covered under the Diplomatic Immunities and Privileges Act, 1965; and

2.    A donor in Zambia to whom insurance is supplied for official purposes. For purposes of this Schedule “donor” has the meaning assigned to it in the Value Added Tax Act, 1995.

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