I cannot provide a confident answer to your question based on the excerpts provided. While the excerpts reference property transfers in Zambia, they do not contain substantive provisions defining what property transfer tax is or establishing who must pay it. The excerpts show only procedural rules about registration and transfer forms, along with provisions stating that no registration fees, stamp duty, or other duties apply in certain limited contexts under the Housing (Statutory and Improvement Areas) Act and Rural Electrification Act.
To give you an accurate answer about property transfer tax in Zambia generally, I would need excerpts from the Income Tax Act, the Value Added Tax Act, or other tax legislation that specifically defines and imposes transfer taxes. The current excerpts do not address this topic substantively.
I recommend consulting the Tax Commissioner's office or a tax specialist for current guidance on property transfer tax obligations in Zambia.