Income Tax (Local Content Allowance) Regulations, 2020

These Regulations may be cited as the Income Tax (Local Content Allowance) Regulations, 2020, and come into operation on 1st January 2021.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 120 of 2020
Version: 31 Dec 2020
Language: en
Official source: View official record ↗

agricultural products agroprocessing citation commencement local content allowance manufacturing

Publicly available, excluded from search-engine indexing

This page remains available for direct access and API use, but this release emits noindex,follow for the following reason:

The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)

Statute overview

About this statute

These Regulations may be cited as the Income Tax (Local Content Allowance) Regulations, 2020, and come into operation on 1st January 2021. A person carrying on agroprocessing or manufacturing may qualify for a local content allowance for certain agricultural-product expenditure, if the expenditure is in a charge year, is not capital expenditure, and the product is listed in the Schedule. This text appears to be a heading for “Mango” and does not state a rule.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of Income Tax (Local Content Allowance) Regulations, 2020

Showing 3 of 3

1
(1) These Regulations may be cited as the Income Tax
Verify source ↗

AI-assisted research summary: These Regulations may be cited as the Income Tax (Local Content Allowance) Regulations, 2020, and come into operation on 1st January 2021.

1. (1) These Regulations may be cited as the Income Tax (Local Content Allowance) Regulations, 2020. Title and commence- ment (2 ) These Regulations shall come into operation on 1st January 2021.
2
A person who carries on agroprocessing or manufacturing
Verify source ↗

AI-assisted research summary: A person carrying on agroprocessing or manufacturing may qualify for a local content allowance for certain agricultural-product expenditure, if the expenditure is in a charge year, is not capital expenditure, and the product is listed in the Schedule.

2. A person who carries on agroprocessing or manufacturing and incurs in a charge year, expenditure, other than expenditure of a capital nature, on the growing or purchase of an agricultural product set out in the Schedule, qualifies for a local content allowance in terms of section 34B of the Act for a period not exceeding three charge years Local content allowance for agricultural products Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka. Price K4.00 each. 810 Statutory Instruments 31st December, 2020 SCHEDULE (Regulation 2) AGRICULTURAL PRODUCTS ALLOWED FOR LOCAL CONTENT ALLOWANCE

Part

SCHEDULE

3
Mango
Verify source ↗

AI-assisted research summary: This text appears to be a heading for “Mango” and does not state a rule.

3. Mango LUSAKA 30th December, 2020 [MFB.64/9/4C] DR K. B. E. NG’ANDU, Minister of Finance

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

About this LexChat collection

Publisher and coverage

LexChat is published by Esheria. Coverage reflects the legislation currently mapped from identified source collections; it may be incomplete, delayed, or later corrected. The official source controls where it differs from this research page.

AI and research method

AI-generated material is explicitly labelled and published only through LexChat's quality controls. It is a research aid, not the source document.

Corrections and reporting

Report a source mismatch, factual issue, personal-data concern, or licensing question to support@esheria.co.ke. Include this page's URL and the supporting official source so the record can be reviewed, corrected, restricted, or withdrawn.

Legal-information disclaimer

LexChat provides legal information and research tools, not legal advice. Verify currency, status, citations, and jurisdiction with authoritative sources and a qualified professional where appropriate.