Income Tax (Advance Tax) (Exemption) Regulations, 2007
This section is the application heading for Part II on the use of heavy vehicles on public roads.
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- Jurisdiction
- Zambia
- Instrument
- Statutory instrument
- Citation
- SI 29 of 2007
- Version
- 20 Apr 2007
- Language
- en
- Official source
- View official record ↗
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Statute overview
About this statute
This section is the application heading for Part II on the use of heavy vehicles on public roads. Section title: Maximum laden weight and axle weight of vehicles. Section heading: Calculation of Gross Vehicle Mass (GVM). Section 8 concerns the length of vehicles or combinations of vehicles. Section heading referring to vehicle width and height.
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Legal text
Provisions of Income Tax (Advance Tax) (Exemption) Regulations, 2007
Showing 25 of 25
- 3 Verify source ↗
Application
AI-assisted research summary: This section is the application heading for Part II on the use of heavy vehicles on public roads.
3. Application PART II USE OF HEAVY VEHICLES ON PuBLJC ROADS
Part
PART II
- 4 Verify source ↗
Maximum laden weight and axle weight of vehicles
AI-assisted research summary: Section title: Maximum laden weight and axle weight of vehicles.
4. Maximum laden weight and axle weight of vehicles - 5 Verify source ↗
Calculation of Gross Vehicle Mass (GVM)
AI-assisted research summary: Section heading: Calculation of Gross Vehicle Mass (GVM).
5. Calculation of Gross Vehicle Mass (GVM) - 8 Verify source ↗
Length of vehicles or of combinations thereof
AI-assisted research summary: Section 8 concerns the length of vehicles or combinations of vehicles.
8. Length of vehicles or of combinations thereof - 9 Verify source ↗
Width of vehicles
AI-assisted research summary: Section heading referring to vehicle width and height.
9. Width of vehicles l 0. Height of vehicles - 14 Verify source ↗
Waiver of conditions (Special Waiver Permits)
AI-assisted research summary: Section 14 is titled “Waiver of conditions (Special Waiver Permits)”.
14. Waiver of conditions (Special Waiver Permits) PARTill WEIGBBRIDGE DEVICES �D THEIR USE - 16 Verify source ↗
Traffic signs on weighbridges
AI-assisted research summary: Section 16 is titled “Traffic signs on weighbridges.”
16. Traffic signs on weighbridges Copies of this StatuJory Instrument can be obtainedfrorr the Government Printer, .. ,. • _,, ♦,.. ..... o -r , r. • r.,t"""'" 1 78 Statutory Instruments 13th April, 2007 - 20 Verify source ↗
Portable weigh bridges and their use
AI-assisted research summary: Section 20 is titled “Portable weigh bridges and their use.”
20. Portable weigh bridges and their use - 22 Verify source ↗
Quality systems for weighbridges
AI-assisted research summary: This section is titled “Quality systems for weighbridges” and appears under Part IV on weighbridge staff and authorisation.
22. Quality systems for weighbridges PART IV WEIGHBRIDGE STAFF AND AUTHORISATION
Part
PART IV
- 26 Verify source ↗
Police on weighbridges
AI-assisted research summary: Section title references police on weighbridges and general workers.
26. Police on weighbridges 2 7. General workers - 29 Verify source ↗
Uniforms
AI-assisted research summary: Section heading references uniforms and weighbridge staff, but the text provided does not set out a clear rule.
29. Uniforms 3 0. Failure to comply as weighbridge staff Identification of officers PARTV CALCULATIONS OF LOAD AND PROCEDURES - 34 Verify source ↗
Gross vehicle mass
AI-assisted research summary: This section is titled “Gross vehicle mass” and “Overload determination.”
34. Gross vehicle mass 3 5. Overload determination - 36 Verify source ↗
Reduction to authorised limits
AI-assisted research summary: Section 36 is titled “Reduction to authorised limits.”
36. Reduction to authorised limits PARTVI PROCEDURES FOR PENALTIES AND PAYMENTS - 37 Verify source ↗
Weighbridge Certificates as compliance permits
AI-assisted research summary: Section 37 is titled “Weighbridge Certificates as compliance permits,” and section 38 is titled “Notification to detain vehicles.”
37. Weighbridge Certificates as compliance permits · 38. Notification to detain vehicles - 45 Verify source ↗
Penalties for obstructions, refusal to comply with requirement
AI-assisted research summary: Section 45 is titled “Penalties for obstructions, refusal to comply with requirement.”
45. Penalties for obstructions, refusal to comply with requirement - 46 Verify source ↗
Awkward load penalties and damage compensation
AI-assisted research summary: This section concerns penalties for awkward loads and compensation for damage.
46. Awkward load penalties and damage compensation - 47 Verify source ↗
Absconding fees, administrative fees and surcharges
AI-assisted research summary: Section heading only: “Absconding fees, administrative fees and surcharges.”
47. Absconding fees, administrative fees and surcharges - 51 Verify source ↗
Procedures for appeal
AI-assisted research summary: These Regulations are made under section 63 of the Public Roads Act 2002 and come into operation within 30 days after publication.
51. Procedures for appeal • Barcode Printing Demo 18/06/2020 11 :41 :06 AM 0 13tliApril, 2007 Statutory Instruments. 79 • •• '"" ' ' ' ' ,, . t • • • • • " SCHEDULES , . Fi�st Sc�ed�le'� Maxim�m 'Gross Vehicle Mast' Se_cond Schedule - Maximum Axle Load Limits Third Schedule °Compensation for overloaded axles Fourth Schedule -C:onipensation'for GVM overload · Fifth Schedule : Penalty Schedule for drivers Sixth Schedule -A_wkward lo�d penalty sd�ed�le, ' ' , .. .' ' . • I , IN EXERCISE of the powers contained in Section sixty-three of the Public Roads Act 2002, the following Regulations are hereby made: . ' ' PART I . . PRELIMINARY . '' I I; , , \� •. ':, ,. . L (I ) These Regulations may,,be cited, as the .Public Roads Title and (Maximum Weight ofVehicles) Regulations,,2007., Coimrm.ttrf!tt (2) These Regulations shall come into operation within thirty days a_fter the date of publication of these Regulations. ' 1 ' '
Part
PART I
- 2 Verify source ↗
In these ,Reguiations,. unless the context otherwise futerpretation
AI-assisted research summary: This section defines terms used in the regulations and states that the regulations are made under section 81C of the Income Tax Act.
2. In these ,Reguiations,. unless the context otherwise futerpretation requires- ."· abrionmil Io ail " means a load, which by• its nature is indivisible and -whose dimensions exceed the authorised dimensions of the motor vehicle or trailer on which it is to be loaded and whose weight when loaded onto the inotor vehicle or trailer may or maynot cau_se such motor vehicle or trailer to exceed the prescribed maximum· laden weight or maximum axle weight; " Act " means the Publi� Roads Act, 2002; _ " Agency " means the Road Development Agency established under the Act; " articulated vehicl� ,; means a combination of vehicles comprising a motor vehicle and a semi-trailer.coupled to the motor vehicle; "awkward load "means a load thatis hazardous in nature and which although it is divisible requires special equipment and safety precaution to oftload; "axle load;, means weight transmitted on road by an axle bearing two pneumatic tyres· or more; · " authorised o:fficer !' means, any person authorised to provide vehicle loading controf services by the Agency; "Director "means the person appointed as Director tinder the Act; Supplement to the Republic of Zambia Government Gazette dated Frida½ 20th April, 2007 113 GOVERNMENT OF ZAMBIA STATUTORY INSTRUMENT No. 29 OF 2007 The Income Tax Act (Laws, Volume 19, Cap. 323) The Income Tax (Advance Tax) (Exemption) Regulation, 2007 IN EXERCISE of the powers contained in section eighty-one C of the Income Tax Act, the following Regulations are hereby made: - 1 Verify source ↗
(I) These Regulations may be cited as the Income Tax
AI-assisted research summary: These Regulations may be cited as the Income Tax (Advance Tax) (Exemption) Regulations, 2007, and are deemed to have come into operation on 1 April 2007.
1. (I) These Regulations may be cited as the Income Tax (Advance Tax) (Exemption) Regulations, 2007. Title and oornmencern:nt (2) These Regulations shall be deemed to have come into operation on !st April, 2007. - 2 Verify source ↗
The persons, partnerships and organisations set out in the
AI-assisted research summary: The listed persons, partnerships and organisations are exempt from paying advance tax.
2. The persons, partnerships and organisations set out in the Schedule to these Regulations shall be exempt from paying advance tax. Exemptions from advance rax SCHEDULE (Regulation 2) EXEMPT PERSONS, p ARTNERSH1Pf 1 AND ORGANISATIONS l. Government Ministries.
Part
SCHEDULE
- 2 Verify source ↗
Any organisation whose income is exempt from tax under paragraph 4
AI-assisted research summary: This provision identifies any organisation whose income is exempt from tax under paragraph 4 of Part II of the Second Schedule to the Income Tax Act.
2. Any organisation whose income is exempt from tax under paragraph 4 of Part II of the Second Schedule to the Income Tax Act. - 3 Verify source ↗
Any organisation whose income is exempt from tax under paragraph 5
AI-assisted research summary: This section identifies organisations whose income is tax-exempt under a specified tax provision.
3. Any organisation whose income is exempt from tax under paragraph 5 of Part III of the Second Schedule to the Income Tax Act. Copies of this Statutory Instrument can be obtained from the Government Printer, P. 0. Bax 30136, 10101 Lusaka. Price K500 each 114 Statutory Instruments 20th April, 2007 - 4 Verify source ↗
Any charitable institution or body of persons or trust whose income is exempt from tax
AI-assisted research summary: This provision refers to any charitable institution, body of persons, or trust whose income is exempt from tax under the specified Income Tax Act provision.
4. Any charitable institution or body of persons or trust whose income is exempt from tax under subparagraph(!) of paragraph 6 of Part III of the Second Schedule to the Income Tax Act. - 5 Verify source ↗
Any other person or partnership importing goods for commercial purposes provided that,
AI-assisted research summary: People or partnerships importing goods for commercial purposes must have a valid tax clearance certificate and a TPIN issued by the Commissioner-General.
5. Any other person or partnership importing goods for commercial purposes provided that, that person or partnership has- (a) a valid tax clearance certificate; and (b) a taxpayer identification number (TPIN) issued by the Commissioner-General. LUSAKA 17th April, 2007 [MFB.l 03/17 /3 0] N. P. MAGANDE, Minister of Finance and National P tanning ,.
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