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  • Title: The Income Tax (Amendment) Act (No. 14 of 1987).
    Author: Zambia.
    Journal: Annu Rev Popul Law; 1989; 16():76. PubMed ID: 12344531.
    Abstract:
    Among other things, this Act amends the Income Tax Act of Zambia to apportion equally the married allowance given to married spouses; previously the allowance had belonged to only 1 spouse, usually the husband. The Act also provides that spouses living together will share child allowances by an agreement sent to the Commissioner of Taxes.
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