6 case may be; “document” means any record of information, and includes anything that⎯ (a) is written; or (b) contains marks, figures, symbols, or perforations that have meaning and can be interpreted by persons qualified to do so; or (c) has sounds, images or writings that can be produced, with or without the aid of anything else; or (d) is a map, plan, drawing, photograph or similar thing; “finance agent” means a person who discounts private sale agreements, that is, agreements under which goods are sold by another person who is not a registered operator as defined in the Value Added Tax Act [Chapter 23:12]; “financial institution” means— (a) any banking institution registered or required to be registered in terms of the Banking Act [Chapter 24:20]; or (b) any building society registered or required to be registered in terms of the Building Societies Act [Chapter 24:02]; or (c) the People’s Own Savings Bank established in terms of the People’s Own Savings Bank of Zimbabwe Act [Chapter 24:22]; or (d) the Reserve Bank; “fixed date” means the date fixed or specified in terms of subsection (2) of section one as the date of commencement of this Act or Part IV, as the case may be; “gift” includes any property or benefit transferred by a person to another person directly or indirectly⎯ (a) after the commission of a serious offence by the first person; or (b) for a consideration the value of which is significantly less than the value of the consideration provided by the first person; or (c) to the extent of the difference between the market value of the property transferred and the consideration provided by the transferee; “identity document” means⎯ (a) a document issued to a person in terms of subsection (1) or (2) of section 7 of the National Registration Act [Chapter 10:17], or a passport or drivers licence issued by or on behalf of the Government of Zimbabwe; or (b) any visitors entry certificate or other certificate or permit issued to a person in terms of the Immigration Act [Chapter 4:02], or in terms of any enactment relating to refugees; or (c) any passport, identity document or drivers licence issued by a foreign government; “interest”, in relation to cash, includes either or both of the following⎯ (a) any beneficial interest whatsoever in the cash, whether present, future or contingent;