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Finance
Act (Act 4/2012)
Parliament
of Zimbabwe
September
17, 2012
Gazetted: Monday
17th September 2012
Commencement: Monday 17th September 2012
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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 Parliament of Zimbabwe.
PART
I
PRELIMINARY
1 Short title
This Act may be cited as the Finance Act, 2012.
PART II
INCOME TAX
2 Amendment of section 58 of Cap. 23:06
Section
58 (“Power to appoint agent”)(2) of the Income Tax
Act [Chapter 23:06] is amended in the definition of “tax”
by the repeal of paragraph (e) and the substitution of—
“(e) any levy or sum payable in terms of the charging Act.”.
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