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Finance Act, 2011 (Act 8/2011)
September 16, 2011

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FINANCE ACT, 2011
(Act 8/2011)

ACT

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

Arrangement of Sections

Part I

Preliminary

Section
1. Short title.

Part II

Income Tax

Amendments to Chapter I of Finance Act [Chapter 23:04]
2. New section substituted for section 2B of Cap. 23:04.
3. New section substituted for section 22H of Cap. 23:04.
4. New section substituted for section 22L of Cap. 23:04

Amendments to Income Tax Act [Chapter 23:06]

5. Repeal of section 3 of Cap. 23:06
6. Amendment of section 8 of Cap. 23:06.
7. New section substituted for section 36H of Cap. 23:06.
8. New section substituted for section 36K of Cap. 23:06
9. Amendment of section 37B in Cap. 23:06.
10. Amendment of section 46 of Cap. 23:06.
11. Amendment of Thirteenth Schedule to Cap. 23:06.
12. Amendment of Thirty-First Schedule to Cap. 23:06.
13. New Schedule substituted for Thirty-Fourth Schedule to Cap. 23:06

Part III

Value Added Tax
14. Amendment of section 62 of Cap. 23:12.

Part IV

CUSTOMS AND EXCISE
15. Amendment of section 223 of Cap. 23:02.

Part V

Revenue Authority
16. Amendment of section 21A of Cap. 23:11.

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