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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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