BPR123 (ITA) – Fibre optic cable to be used for electronic communications (“Affected asset” definition, section 12D) Posted on January 23, 2019 by admin_kmos
BPR124 (ITA) – Repayment of shareholders’ loans from proceeds of issue of redeemable preference shares (“Contributed tax capital”, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR125 (ITA) – Vesting by discretionary trust of dividend rights to beneficiary (Sections 10(1)(t)(vii), 64D, “beneficial owner” definition, 64F(g) 64G(2)(a), paragraphs 63, 80(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR126 (ITA) (VAT) (STT) – Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders (Section 42, section 46) Posted on January 23, 2019 by admin_kmos
BPR127 (ITA) – Relief from double taxation of foreign income (Section 5, section 10, section 24J, section 108, Zambia DTA) Posted on January 23, 2019 by admin_kmos
BPR128 (ITA) – Disposal of equity shares in a foreign company (Section 41(1), “financial instrument”, “associated group companies”, “foreign financial instrument holding company” definitions) Posted on January 23, 2019 by admin_kmos
BPR129 (ITA) – Beneficial owner of dividends (Section 64D, section 64F(a), “beneficial owner” definition) Posted on January 23, 2019 by admin_kmos
BPR130 (ITA) – Sale of mining rights and the respective base cost of each mining right (Paragraphs 1, 3, 4, 11, 20, 33, 35, 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR131 (ITA) – Vesting date of a restricted equity instrument (Section 8C, paragraph 2, paragraph 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR132 (ITA) – Disposal of a business as a going concern by a trust to a company in exchange for shares in the company (Section 41(2), section 42, paragraphs 11(1)(g), 12(5) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos