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Finance Act, 2006 (Act 6, 2006)
September 01, 2006
Gazetted and into operation on Friday 1st September, 2006

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Finance Act, 2006

Arrangement of Sections

PART I
PRELIMINARY
1. Short title

PART II
INCOME TAX
Amendments to Chapter 1 of Finance Act [Chapter 23:04]
2. Amendment of section 14 of Cap. 23:04.
3. Amendment of section 22B of Cap. 23:04.
4. Amendment of section 22E of Cap. 23:04.
5. Amendment of section 22H of Cap. 23:04.
6. Amendment of Schedule to Chapter I of Cap. 23:04.
Amendments to Income Tax Act [Chapter 23:06]
7. Amendment of section 2 of Cap. 23:06.
8. Amendment of section 8 of Cap. 23:06.
9. Amendment of section 72 of Cap. 23:06.
10. Amendment of Third Schedule to Cap. 23:06.
11. Amendment of Twenty-Sixth Schedule to Cap. 23:06.
12. Amendment of Twenty-Eighth Schedule to Cap. 23:06.
13. Treatment of pension contributions for the purposes of the Sixth Schedule to Cap. 23:06.

PART III
VALUE ADDED TAX
14. Amendment of section 6 of Cap. 23:12.
15. Amendment of section 13 of Cap. 23:12.
16. Amendment of section 38 of Cap. 23:12.

PART IV
CAPITAL GAINS TAX
Amendments to Finance Act [Chapter 23:04]
17. Amendment of section 10 of Cap. 23:04.
18. Amendment of section 39 of Cap. 23:04.
Amendments to Capital Gains Tax Act [Chapter 23:01]
19. Amendment of section 2 of Cap. 23:01.
20. Amendment of section 8 of Cap. 23:01.

PART V
CUSTOMS AND EXCISE
21. New section inserted after section 172B of Cap. 23:02.
22. Amendment of section 235 of Cap. 23:02.

PART VI
AMENDMENT OF OTHER ACTS
23. Amendment of section 11A of Cap. 8:07.
24. Amendment of Act No. 10 of 2005.

ACT

To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.

ENACTED by the President and the Parliament of Zimbabwe.

PART I
PRELIMINARY

1 Short title and date of commencement
This Act may be cited as the Finance Act, 2006.

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